Estate of Lawler v. Commissioner
United States Tax Court
Decedent transferred and bequeathed a material part of her estate to a trust (Fund C) to be delivered to the Bishop of the Roman Catholic Diocese of Richmond to be used "For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and improvement of additional missions, and the maintenance of the group of clergy known as the Diocesan Missionary Band."
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Decedent transferred and bequeathed a material part of her estate to a trust (Fund C) to be delivered to the Bishop of the Roman Catholic Diocese of Richmond to be used "For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and improvement of additional missions, and the maintenance of the group of clergy known as the Diocesan Missionary Band." Held: 1. The gift of "Fund C" does not constitute a valid charitable (as opposed to a religious) bequest under section 55-26 of the Virginia…
1Opinion of the Court
Estate of Florence H. Lawler, Deceased, J. Edward Lawler, Coexecutor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Lawler v. Commissioner
Docket No. 4584-66
United States Tax Court
52 T.C. 268; 1969 U.S. Tax Ct. LEXIS 131;
May 15, 1969, Filed
Decedent transferred and bequeathed a material part of her estate to a trust (Fund C) to be delivered to the Bishop of the Roman Catholic Diocese of Richmond to be used "For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and…
2Cases cited10 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Trustees of the Philadelphia Baptist Ass'n v. Hart's ExecutorsSupreme Court of the United States · 1819
- Kinney v. ClarkSupreme Court of the United States · 1844
- Trustees v. GuthrieSupreme Court of Virginia · 1889
- Fitzgerald v.Supreme Court of Virginia · 1930
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