Robinson v. Commissioner
United States Tax Court
The decedent bequeathed the residue of her estate to a trustee to pay the annual income therefrom to persons in need of financial assistance, with a preference for relatives and friends of that class. Held, that the amount of the bequest is a legal deduction from the gross estate as a gift to charity.
1Opinion of the Court
Estate of Agnes C. Robinson, National Savings and Trust Company, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent
Robinson v. Commissioner
Docket No. 105739
United States Tax Court
1 T.C. 19; 1942 U.S. Tax Ct. LEXIS 40;
November 13, 1942, Promulgated
Decision will be entered under Rule 50.
The decedent bequeathed the residue of her estate to a trustee to pay the annual income therefrom to persons in need of financial assistance, with a preference for relatives and friends of that class. Held, that the amount of the bequest is a legal deduction from the gross estate as a gift to…
2Cases cited4 opinions
- In Re the Probate of the Will of MacDowellNew York Court of Appeals · 1916
- Robinson v. CommissionerUnited States Tax Court · 1942
- Darcy v. KelleyMassachusetts Supreme Judicial Court · 1891
- Schoellkopf v. United StatesDistrict Court, W.D. New York · 1941