Carey v. Commissioner
United States Tax Court
The decedent, who died domiciled in Pennsylvania, made bequests to charitable organizations. The probate court having jurisdiction held that the bequests were valid and ordered them paid by the executor out of the decedent's estate. Held, the bequests are deductible from the gross estate under section 812 (d) of the Internal Revenue Code.
1Opinion of the Court
OPINION.
HakRON, Judge:
The question is whether amounts paid to charities by the executor of the estate of William A. Carey were bequests under his will and, therefore, deductible from the gross estate under section 812 (d) of the Internal Eevenue Code.1 It is agreed that the bequests were charitable under section 812 (d). Therefore, to warrant the deduction under this section, it is necessary only that the charities took the gifts by bequest, legacy, devise, or transfer from the decedent.
William A. Carey devised and bequeathed sums to an individual and to charitable organizations, and left the…
2Cases cited5 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Carson's EstateSupreme Court of Pennsylvania · 1913
- Channon's EstateSupreme Court of Pennsylvania · 1920
- Crozer's EstateSupreme Court of Pennsylvania · 1941
3Cited by2 opinions
- Carey v. CommissionerUnited States Tax Court · 1947
- Carey v. CommissionerUnited States Tax Court · 1946