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
*388OPINION.
Smith:
Our first question is whether under the decedent’s will there was a completed gift of the residuary estate to the Girl Scouts, which admittedly is a charitable organization within the meaning of section 303 (a) (3) of the Revenue Act of 1926, as amended.
' It is to be noted that by the provisions of the decedent’s will the remainder of her estate, upon the death or remarriage of her husband, was to be divided into two equal parts, one of which was to be paid over to the Girl Scouts “if they still be operating Rockwood Manor” and the other to be held in trust for 20 years and then…
2Cases cited3 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
3Cited by3 opinions
- Caughey v. CommissionerUnited States Board of Tax Appeals · 1941
- Estate of Gertrude Dodd v. CommissionerUnited States Tax Court · 1947
- Estate of ThompsonUnited States Tax Court · 1958