Commissioner v. Estate of Sternberger, 348 U.S. 187 (1955)

Commissioner v. Estate of Sternberger

No. 24

Argued October 19-20, 1954
Decided January 10, 1955
348 U.S. 187

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

In determining a net estate for federal estate tax purposes, a deduction may not be made under § 812(d) of the Internal Revenue Code on account of a charitable bequest that is to take effect only if decedent’s childless 27-year-old daughter dies without descendants surviving her and her mother. Humes v. United States, 276 U.S. 487. Pp. 187-200.

(a) Section 81.44 of Treasury Regulations 105 does not authorize the deduction here claimed, and § 81.46 prohibits it. Pp. 190-199.

(b) There is no statutory authority for the deduction from a gross estate of any percentage of a conditional bequest to charity where there is no assurance that charity will receive the bequest or some determinable part of it. P. 199.

207 F.2d 600, reversed.