1. Home
  2. Browse Decisions
  3. T.C.
  4. 34 T.C.
  5. 34 T.C. 160 (1960)
 

ESTATE OF BARRY v. COMMISSIONER

Docket No. 76719.

34 T.C. 160 (1960)

ESTATE OF CHARLES J. BARRY, DECEASED, THE HIBERNIA BANK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 10, 1960.

Attorney(s) appearing for the Case

Clarence E. Musto, Esq., for the petitioner.

John O. Hargrove, Esq., and Aaron S. Resnik, Esq., for the respondent.

WITHEY, Judge:

Respondent determined a deficiency in estate tax of $46,414.27. The sole issue is whether on the facts presented a bequest to decedent's son, Joseph F. Barry, a Roman Catholic priest and member of the Society of Jesus who has taken his final vows of absolute poverty in that society, is the equivalent of a transfer to or for the use of a religious corporation within the meaning of section 2055(a) (2), I.R.C. 1954.

FINDINGS OF FACT.

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