Caughey v. Commissioner
United States Board of Tax Appeals
A gift to the National Girl Scouts, Inc., of the remainder interest in the decedent's residuary estate, upon the condition that it remain in possession of and continue to operate certain real property devised to it under the will, held, deductible as a charitable bequest.
1Opinion of the Court
ESTATE OF CAROLYN G. CAUGHEY, UNION TRUST COMPANY OF THE DISTRICT OF COLUMBIA, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Caughey v. Commissioner
Docket No. 99655.
United States Board of Tax Appeals
44 B.T.A. 385; 1941 BTA LEXIS 1333;
May 6, 1941, Promulgated
A gift to the National Girl Scouts, Inc., of the remainder interest in the decedent's residuary estate, upon the condition that it remain in possession of and continue to operate certain real property devised to it under the will, held, deductible as a charitable bequest.
George E. Hamilton, Jr., Esq., and Leo N.…
2Cases cited1 opinion
- Caughey v. CommissionerUnited States Board of Tax Appeals · 1941