NORRIS v. COMMISSIONER OF INTERNAL REVENUE

No. 8062.

134 F.2d 796 (1943)

NORRIS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied May 10, 1943.


Attorney(s) appearing for the Case

Perry J. Stearns, of Milwaukee, Wis., for petitioners.

Samuel O. Clark, Jr., John E. Garvey, Sewall Key, and Alvin J. Rockwell, Dept. of Justice, and J. P. Wenchel and Ralph F. Staubly, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before EVANS, MAJOR, and MINTON, Circuit Judges.


EVANS, Circuit Judge.

Fannie W. Norris of Milwaukee, Wisconsin, died testate. By her will, she gave to charity generously, to many long-time employees, and to many old friends and distant relatives. She named two trustees (one, her son) who were "authorized and empowered" to name charitable associations and institutions which would receive her charitable gifts. She also authorized the said trustees to determine the amounts so to be given.

The deductibility...

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