DUFFY, District Judge.
This is an action to recover a portion of the federal estate taxes paid on the estate of Earl E. Berry, deceased. The federal estate tax return, as filed, showed a gross estate of $428,645.92. The widow claimed a deduction in the sum of $113,360.95, as the value of the remainder interest which was bequeathed to a charitable organization. The Commissioner of Internal Revenue reduced the charitable deduction to $64,510.48 by eliminating from the...
Let's get started

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.