Barry v. Commissioner
United States Tax Court
Decedent in his will bequeathed a portion of the residue of his estate to his son who was at the time of the testator's death a member of the Society of Jesus, a religious organization wherein he had taken final vows of perpetual and absolute poverty. Under the canon law governing the Roman Catholic Church and the society, any property passing to the son by the will of the testator was required to be and was in fact transferred to the society.
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Decedent in his will bequeathed a portion of the residue of his estate to his son who was at the time of the testator's death a member of the Society of Jesus, a religious organization wherein he had taken final vows of perpetual and absolute poverty. Under the canon law governing the Roman Catholic Church and the society, any property passing to the son by the will of the testator was required to be and was in fact transferred to the society. Held, the bequest was to the son, not to the society, and the value thereof was includible in the gross estate of decedent for estate tax purposes.…
1Opinion of the Court
Withey, Judge:
Respondent determined a deficiency in estate tax of $46,414.27. The sole issue is whether on the facts presented a bequest to decedent’s son, Joseph F. Barry, a Roman Catholic priest and member of the Society of Jesus who has taken his final vows of absolute poverty in that society, is the equivalent of a transfer to or for the use of a religious corporation within the meaning of section 2055(a) (2), I.R.C. 1954.
FINDINGS OF FACT.
The stipulated facts are found.
Petitioner is the duly appointed executor, under a will dated December 19,1947, of the estate of Charles J. Barry, who…
2Cases cited1 opinion
- Callaghan v. CommissionerUnited States Tax Court · 1960
3Cited by8 opinions
- Morey v. RiddellDistrict Court, S.D. California · 1962
- Estate of Charles J. Barry, Deceased, the Hibernia Bank v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Estate of Harry Henderson Lamson, Sr., George H. Lamson v. The United StatesUnited States Court of Claims · 1964
- Estate of Lamson v. United StatesUnited States Court of Claims · 1964
- Estate of McGuire v. Comm'rUnited States Tax Court · 1972
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