Old Colony Trust Co. v. Welch

FORD, District Judge.

This is an action brought to recover Federal Estate Taxes assessed against the plaintiff as executor of the will of Philip G. Peabody. The right to trial by jury being waived, the case was heard without a jury. The question involved herein is whether bequests to the New England Anti-Vivisection Society and the Freethinkers of America, Inc., were exempt from estate taxes under the provisions of Section 303(a) (3) of the Revenue Act of 1926, 44 Stat. 72, as amended by Section 807 of the Revenue Act of 1932, 47 Stat. 282, 26 U.S.C.A. § 412(d), which reads as follows:

“For the…