Legal Opinion
Estate of Harry Henderson Lamson, Sr., George H. Lamson v. The United States
United States Court of Claims
Decided November 13, 1964No. 60-62PublishedCited by 8 opinions
1Opinion of the Court
COWEN, Chief Judge.
This suit is by plaintiff, the Estate of Harry Henderson Lamson, Sr., to recover $4,500 in estate taxes, plus interest, paid in connection with the estate tax return-filed by plaintiff on May 9, 1957.
The only question presented by this, case is whether a bequest to decedent’s, son constitutes a deductible charitable transfer for Federal estate tax purposes,, where the decedent knew at the time he-executed his will that his son, a priest, was bound by a religious vow requiring absolute poverty and the transfer of any inheritance he might receive to his re ligious order. The…
2Cases cited10 opinions
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Taft v. CommissionerSupreme Court of the United States · 1938
- Mississippi Valley Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Order of St. Benedict of NJ v. SteinhauserSupreme Court of the United States · 1914
- Levey v. SmithCourt of Appeals for the Seventh Circuit · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Estate of McGuire v. Comm'rUnited States Tax Court · 1972
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
- Continental Illinois National Bank and Trust Company of Chicago v. The United StatesUnited States Court of Claims · 1968
3 more not listed; retrieve them via the Exa API.