Continental Illinois National Bank and Trust Company of Chicago v. The United States

I dissent and join in Judge DAVIS’s dissenting opinion. I agree with the majority that the charitable deduction under sec. 2055(a) (3) is unavailable when a bequest can be lawfully diverted to a noncharitable use. However, as I read City of Aurora ex rel. Egan v. Y.M.C.A., 9 Ill.2d 286, 137 N.E.2d 347 (1956), under the will and under Illinois law the Mayor and Magistratsraete of Fuerth, Bavaria, received the residue of the estate in trust for charitable purposes only. They were not free to divert it to any purpose, even if beneficial to the citizens of Fuerth, if not charitable. A bequest…