Gilbert v. Commissioner
United States Tax Court
Decedent bequeathed her residuary estate for the purchase of iron lungs, "to be given to hospitals that need them." Held that such bequest was one "to or for the use of corporations organized and operated exclusively for charitable purposes" within the meaning of section 812 (d), Internal Revenue Code, and the bequest, less the amount which was paid to next of kin in a compromise settlement, is deductible in determining the net estate of decedent; held, further, the…
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Decedent bequeathed her residuary estate for the purchase of iron lungs, "to be given to hospitals that need them." Held that such bequest was one "to or for the use of corporations organized and operated exclusively for charitable purposes" within the meaning of section 812 (d), Internal Revenue Code, and the bequest, less the amount which was paid to next of kin in a compromise settlement, is deductible in determining the net estate of decedent; held, further, the residuary legatee took by inheritance and not by purchase, and the amount of the residuary estate bequeathed to charity is…
1Opinion of the Court
OPINION.
Black, Judge:
The Commissioner has determined a deficiency in estate tax against the estate of Blanche B. Gilbert, deceased, of $7,607.74. In his determination the Commissioner made three adjustments to the estate tax return which was filed by the executor. One of these was the disallowance of a deduction of $77,332.27 which had been claimed on the return as a bequest exclusively to charity. This is the only one of the Commissioner’s adjustments that is contested by the petitioner. Petitioner assigns error as to this adjustment as follows:(a) The Respondent erred in computing the net…
2Cases cited6 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
- United States v. PelzerSupreme Court of the United States · 1941
- Moore v. GilbertSupreme Court of Pennsylvania · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bach v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Bach v. McginnesCourt of Appeals for the First Circuit · 1964
- Estate of Martin v. CommissionerUnited States Tax Court · 1955
- Estate of Morris v. CommissionerUnited States Tax Court · 1966
- Martin v. CommissionerUnited States Tax Court · 1955
4 more not listed; retrieve them via the Exa API.