City National Bank and Trust Company of Columbus, Administrator W/w/a of the Estate of Bess M. Kelly, Deceased v. United States

The appellant, City National Bank and Trust Company of Columbus, Ohio, is the duly qualified and acting administrator w/w/a of the Estate of Bess M. Kelly, deceased. The Bank brought this action against the United States in the-District Court for the Southern District of Ohio, Eastern Division, for the recovery of federal estate taxes in the approximate amount of $241,000 paid by the Bank for the estate of Bess M. Kelly.

The sole question presented is whether the administrator was entitled to deduct the amount of certain contingent bequests to charities from the value of the-estate for the…