District Court, W.D. Washington September 29, 1942, 267 (Baker-Boyer Nat. Bank v. Henricksen)

BLACK, District Judge.

The plaintiff executor seeks in this action a refund of about $23,000 of estate taxes and interest paid upon the estate of George T. Welch, deceased. The executor contends that the Commissioner of Internal Revenue incorrectly disallowed deductions approximating $170,000 from the return for concededly charitable bequests.