Ickelheimer v. Comm'r
United States Board of Tax Appeals
The will of the decedent provided that the income from certain property and specific amounts of money should be paid to the widow of the decedent during her lifetime and that at her death such property and specific amounts of money should be paid over to designated corporations, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes.
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The will of the decedent provided that the income from certain property and specific amounts of money should be paid to the widow of the decedent during her lifetime and that at her death such property and specific amounts of money should be paid over to designated corporations, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes. In determining the amount of the deduction for such bequests the respondent reduced the value claimed by the petitioners by the value of the life estate as computed from mortality tables. Held that the…
1Opinion of the Court
*1319OPINION.
Siepkin:
The question to be decided is whether the respondent erred in failing to allow as a deduction from the gross estate of the decedent the full amount of $182,859.59 claimed by the petitioners as bequests to corporations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes. This includes specific bequests of money totaling $175,000 and a bequest of certain porcelains valued by petitioner at $7,859.59. The respondent has reduced the amount of the deduction to $116,298.71 by deducting from $182,859.59 the value of the life…
2Cases cited3 opinions
- Simpson v. United StatesSupreme Court of the United States · 1920
- United States v. Farr's Ex'rDistrict Court, E.D. Pennsylvania · 1912
- Dugan v. MilesCourt of Appeals for the Fourth Circuit · 1923
3Cited by1 opinion
- Ickelheimer v. Comm'rUnited States Board of Tax Appeals · 1929