Callaghan v. Commissioner
United States Tax Court
A bequest to a member of an incorporated religious organization who has taken a solemn vow of poverty, held, on the facts, not a deductible bequest or transfer to or for the use of a religious corporation within the meaning of section 812(d), I.R.C. 1939.
1Opinion of the Court
OPINION.
Opper, Judge:
The legal issue which might be presented here is one as to which there is no Tax Court authority. It was recognized in Estate of George W. Dichtel, 30 T.C. 1258, but explicitly left undecided.
Petitioner urges that decedent’s bequest of a one-fourth interest in her residuary estate, being to her daughter, a member of an incorporated religious order who was under an obligation to turn the bequest over to the order for its own use, was a deductible bequest, legacy, devise, or transfer to or for the use of a charitable corporation within the meaning of section 812(d).…
2Cases cited6 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Order of St. Benedict of NJ v. SteinhauserSupreme Court of the United States · 1914
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Sells v. CommissionerUnited States Tax Court · 1948
- Desoe v. DesoeMassachusetts Supreme Judicial Court · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Morey v. RiddellDistrict Court, S.D. California · 1962
- Peace v. CommissionerUnited States Tax Court · 1964
- Kluss v. CommissionerUnited States Tax Court · 1966
- Barry v. CommissionerUnited States Tax Court · 1960
- Estate of Harry Henderson Lamson, Sr., George H. Lamson v. The United StatesUnited States Court of Claims · 1964
9 more not listed; retrieve them via the Exa API.