1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 43 F.Supp.
  5. 43 F.Supp. 401 (1942)
 

SPRINGFIELD SAFE DEPOSIT & TRUST CO. v. HASSETT

No. 740.

43 F.Supp. 401 (1942)

SPRINGFIELD SAFE DEPOSIT & TRUST CO. v. HASSETT, Acting Collector of Internal Revenue.

District Court, D. Massachusetts.

February 11, 1942.

Attorney(s) appearing for the Case

Charles E. Benson, Jr., of Springfield, Mass., for plaintiff.

Leon F. Cooper, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., on the brief), for defendant.

WYZANSKI, District Judge.

The only question in this case is whether the value of a bequest to a charity was sufficiently certain to be deducted from the testatrix' gross estate in order to ascertain the estate tax.

Section 303(a) (3) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 72, as amended, now compiled in 26 U.S.C.A. Int.Rev.Code, § 812(d) authorizes the deduction from a decedent's gross estate of bequests for the use of any corporation organized...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases