St. Louis Union Trust Co. v. Commissioner
United States Board of Tax Appeals
1. Where a bequest for "benevolent purposes" can, consistently with the will, be applied to other purposes than such religious, charitable, scientific, literary or educational purposes as are meant by section 403(a)(3) of the Revenue Act of 1921, there can be no deduction under this section. 2. A bequest to charity upon certain conditions held not deductible under section 403(a)(3). 3. Widow's child's share of husband's estate under Missouri law was properly included in the…
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1. Where a bequest for "benevolent purposes" can, consistently with the will, be applied to other purposes than such religious, charitable, scientific, literary or educational purposes as are meant by section 403(a)(3) of the Revenue Act of 1921, there can be no deduction under this section. 2. A bequest to charity upon certain conditions held not deductible under section 403(a)(3). 3. Widow's child's share of husband's estate under Missouri law was properly included in the gross estate under provisions of the Act, which are not unconstitutional, following Allen v. Henggeler, 32 Fed.(2d) 69.…
1Opinion of the Court
*1206OPINION.
MtjRdook:
Section 403 (a) (3) of the Revenue Act of 1921 provides for the deduction from the gross estate of:
The amount of all bequests, legacies, devises, or transfers * * * to or for the use of the. United States, any State, Territory, any political subdivision thereof, or the District of Columbia for exclusively public purposes, * * * or for the use of any corporation organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net…
2Cases cited15 opinions
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- Jones v. HabershamSupreme Court of the United States · 1883
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3Cited by5 opinions
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