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WATSON v. McGINNES

Civ. A. No. 31227.

240 F.Supp. 833 (1965)

Harold J. WATSON and Girard Trust Bank, Executors of the Estate of A. Theodore Abbott, Deceased, Plaintiffs, v. Edgar A. McGINNES, Individually and as former United States District Director of Internal Revenue for the Internal Revenue District of Philadelphia, Pennsylvania, Defendant.

United States District Court E. D. Pennsylvania.

March 23, 1965.

Attorney(s) appearing for the Case

Calvin H. Rankin, James J. Cloran, Drinker, Biddle & Reath, Louis C. Washburn, Pepper, Hamilton & Scheetz, Philadelphia, Pa., for plaintiffs.

Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., A. C. Murphy, Dept. of Justice, Washington, D. C., Solomon Fisher, Tax Dept., Dept. of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., Sullivan Cistone, Asst. U. S. Atty., Philadelphia, Pa., for defendant.

GRIM, District Judge.

This case involves a dispute over liability for federal estate tax.

The decedent, A. Theodore Abbott, died on April 2, 1955, a resident of Pennsylvania. At that time under the law of Pennsylvania testamentary gifts to charities were subject to state inheritance tax. However, section 2053(d) of the Federal Internal Revenue Code of 1954, 26 U.S. C.A. § 2053(d), which was applicable at the time, granted a federal estate tax deduction...

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