Carey v. Commissioner
United States Tax Court
The decedent, domiciled in Pennsylvania, died within 30 days after executing his last will. The will was valid, but four provisions thereof which related to bequests of property to charitable and religious organizations were void by operation of a Pennsylvania statute, P. L. 141 (1939). The residuary legatees who were named in the will became vested with the property described in the void provisions of the will by operation of the same Pennsylvania statute, rather than by…
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The decedent, domiciled in Pennsylvania, died within 30 days after executing his last will. The will was valid, but four provisions thereof which related to bequests of property to charitable and religious organizations were void by operation of a Pennsylvania statute, P. L. 141 (1939). The residuary legatees who were named in the will became vested with the property described in the void provisions of the will by operation of the same Pennsylvania statute, rather than by any directions of the decedent in his will. They agreed that charities should receive the property described in the void…
1Opinion of the Court
OPINION.
Harron, Judge:
Section 812 (d) of the Internal Revenue Code, as amended,1-allows deduction from the gross estate, for purposes of computing the value of the net estate for Federal estate tax, of the amount of bequests of a deceased person to any corporation organized and operated exclusively for religious and charitable purposes. The parties are agreed that the organizations named in decedent’s will come within the provisions of the above code section. The only question is whether the value of the property received by the charitable and religious organizations is deductible from the…
2Cases cited4 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- Arnold's EstateSupreme Court of Pennsylvania · 1915
- Hartman's Estate (No. 1)Supreme Court of Pennsylvania · 1935
- Conrad's EstateSupreme Court of Pennsylvania · 1941
3Cited by14 opinions
- Varick v. CommissionerUnited States Tax Court · 1948
- Bach v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Lande v. CommissionerUnited States Tax Court · 1954
- Deeds v. DeedsMontgomery County Probate Court · 1950
- Bach v. McginnesCourt of Appeals for the First Circuit · 1964
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