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COMM'R v. STERNBERGER'S ESTATE

No. 24.

348 U.S. 187 (1955)

75 S.Ct. 229

99 L.Ed. 246

COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF STERNBERGER, CHASE NATIONAL BANK OF NEW YORK, EXECUTOR.

Supreme Court of United States.

Decided January 10, 1955.

Attorney(s) appearing for the Case

Melva M. Graney argued the cause for petitioner. With her on the brief were Solicitor General Sobeloff, Assistant Attorney General Holland, Ellis N. Slack and Robert N. Anderson.

Edward S. Greenbaum argued the cause for respondent. With him on the brief were Maurice C. Greenbaum and Charles E. Heming.

MR. JUSTICE BURTON delivered the opinion of the Court.

The issue here is whether, in determining a net estate for federal estate tax purposes, a deduction may be made on account of a charitable bequest that is to take effect only if decedent's childless 27-year-old daughter dies without descendants surviving her and her mother. For the reasons hereafter stated, we hold that it may not.

Louis Sternberger died testate...

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