Woodworth v. Commissioner
United States Tax Court
In her last will and testament the decedent devised her residuary estate to named trustees for the purpose of assisting in the establishment of a Catholic hospital in Spartanburg County, S.C., or for the purpose of maintaining a Catholic hospital in Spartanburg County, in the discretion of the trustees. There was no Catholic hospital in Spartanburg County on the date of the decedent's death.
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In her last will and testament the decedent devised her residuary estate to named trustees for the purpose of assisting in the establishment of a Catholic hospital in Spartanburg County, S.C., or for the purpose of maintaining a Catholic hospital in Spartanburg County, in the discretion of the trustees. There was no Catholic hospital in Spartanburg County on the date of the decedent's death. Held, that petitioners are not entitled to a charitable deduction under sec. 2055, I.R.C. 1954, in any amount by reason of the alleged charitable devise. The petitioners have not sustained their burden of…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined a deficiency in estate tax against the petitioners in the amount of $27,706.60.
Some adjustments made in the notice of deficiency were not contested by petitioners. The only issue for decision is whether the petitioners are entitled to a charitable deduction of $180,904.14 by reason of a devise in the decedent’s residuary estate.
All of the facts have been stipulated by the parties and are adopted as our findings.
Amelia B. Woodworth (hereinafter called the decedent) died testate on September 23,1961, a resident of Spartanburg County, S.C. After the…
2Cases cited14 opinions
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- United States v. Bertha DeanCourt of Appeals for the First Circuit · 1955
- St. Louis Union Trust Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1932
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3Cited by11 opinions
- Briggs v. CommissionerUnited States Tax Court · 1979
- Sam E. Wyly v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Estate of De Foucaucourt v. CommissionerUnited States Tax Court · 1974
- Stotler v. CommissionerUnited States Tax Court · 1987
- Estate of Clopton v. CommissionerUnited States Tax Court · 1989
6 more not listed; retrieve them via the Exa API.