United States Board of Tax Appeals January 20, 1930, Docket No. 29452. (Jackson v. Commissioner)

MuRdook,

dissenting: I dissent from that part of the prevailing opinion and decision in this case which determines a value of the bequest to charity for the purpose of deducting the amount from the gross estate. In my opinion, it is impossible to determine the value of the bequest to charity at the time of the decedent’s death for the purpose of this deduction.

SteRnhagen agrees with this dissent.