Bach v. McGinnes

KALODNER, Circuit Judge.

This is an appeal from the Order of the District Court dismissing the plaintiffs’ action for recovery of federal estate taxes paid following disallowance of a claimed charitable deduction under Section 2055(a) of the Internal Revenue Code of 1954.1

Critical to our disposition are these undisputed facts:

Charles T. Bach, a resident of Pennsylvania died testate on May 3, 1955. After providing for certain legacies and bequests, he devised and bequeathed the residue of his estate, in trust, the income to be payable to his wife Ruth for life; upon her death the principal of…