United States Tax Court July 31, 1952, Docket No. 31348 (Estate of Sternberger v. Commissioner)

Also known as

United States · · · 31-07-1952

lead-opinion

OPINION.

Black, Judge:

There are two issues in this proceeding involving the estate tax. The major question concerns whether a contingent remainder to charity is deductible under section 812 (d) of the Code and, if so, the amount of the deduction.

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