Estate of Lawler v. Commissioner
United States Tax Court
Decedent transferred and bequeathed a material part of her estate to a trust (Fund C) to be delivered to the Bishop of the Roman Catholic Diocese of Richmond to be used "For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and improvement of additional missions, and the maintenance of the group of clergy known as the Diocesan Missionary Band."
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Decedent transferred and bequeathed a material part of her estate to a trust (Fund C) to be delivered to the Bishop of the Roman Catholic Diocese of Richmond to be used "For missionary purposes of the Diocese of Richmond, including the establishment, maintenance and improvement of existing missions, the establishment, maintenance and improvement of additional missions, and the maintenance of the group of clergy known as the Diocesan Missionary Band." Held: 1. The gift of "Fund C" does not constitute a valid charitable (as opposed to a religious) bequest under section 55-26 of the Virginia…
1Opinion of the Court
OPINION
Respondent disallowed a part of the charitable deduction claimed by petitioner, as executor of the Estate of Florence H. Lawler, on decedent’s Federal estate tax return. It is respondent’s contention that the gift of “Fund C” under the terms of the Florence H. Lawler Trust, which trust was included in decedent’s gross estate, is invalid under Virginia law and, therefore, the Estate of Florence H. Lawler is not entitled to a charitable deduction for the value of “Fund C” in computing its Federal estate tax. Respondent agrees that if the gift is valid under the law of Virginia it is a…
2Cases cited9 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Trustees of the Philadelphia Baptist Ass'n v. Hart's ExecutorsSupreme Court of the United States · 1819
- Kinney v. ClarkSupreme Court of the United States · 1844
- Trustees v. GuthrieSupreme Court of Virginia · 1889
- Fitzgerald v.Supreme Court of Virginia · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of McGillicuddy v. CommissionerUnited States Tax Court · 1970
- Estate of McAllister v. CommissionerUnited States Tax Court · 1970
- Estate of Lawler v. CommissionerUnited States Tax Court · 1969
- Estate of McAllister v. CommissionerUnited States Tax Court · 1970
- Estate of McGillicuddy v. CommissionerUnited States Tax Court · 1970