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ESTATE OF DAVIS v. COMMISSIONER

Docket No. 57320.

26 T.C. 549 (1956)

ESTATE OF HARLEY J. DAVIS, LINCOLN NATIONAL BANK AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1956.

Attorney(s) appearing for the Case

C. Severin Buschmann, Jr., Esq., and David Peters, Esq., for the petitioner.

John L. Carey, Esq., for the respondent.

Respondent determined a deficiency in the estate tax of the Estate of Harley J. Davis in the amount of $10,034.46.

The sole issue is whether the bequest by decedent of his residuary estate in trust to make awards to the student nurses of the Lutheran Hospital School of Nursing is deductible as a charitable or educational bequest under section 812 (d), Internal Revenue Code of 1939.

The parties have agreed that certain...

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