Marshall v. Commissioner
United States Tax Court
Bequests to trusts under which the trustees have the power to draft bills and acts, laws, and other legislation, and use all lawful means to have them enacted into law, held not deductible under section 812 (d) of the Internal Revenue Code as bequests exclusively for charitable, scientific, or educational purposes.
1Opinion of the Court
Estate of Robert Marshall, James Marshall, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Marshall v. Commissioner
Docket No. 111279
United States Tax Court
2 T.C. 1048; 1943 U.S. Tax Ct. LEXIS 18;
November 30, 1943, Promulgated
Decision will be entered under Rule 50.
Bequests to trusts under which the trustees have the power to draft bills and acts, laws, and other legislation, and use all lawful means to have them enacted into law, held not deductible under section 812 (d) of the Internal Revenue Code as bequests exclusively for charitable, scientific, or educational…
2Cases cited2 opinions
- Marshall v. CommissionerUnited States Tax Court · 1943
- Stoeckel v. CommissionerUnited States Tax Court · 1943