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Buder v. United States
United States Court of Appeals for the Eighth Circuit
7 F.3d 1382 (1993)
G. A. Buder died, and his estate was divided according to his will. The will contained a section that distributed a substantial portion of Buder’s estate among 13 organizations, which were described as charitable, benevolent, or educational in the preamble to that section. One of these organizations was a trust created for the purpose of receiving Buder’s bequest and using the assets to promote patriotism and loyalty and to fight against socialism and communism. The will gave the trustees the authority “to use the principal and income . . . as they may agree to be most advisable and effective” in carrying out the desired mission. Buder’s estate (plaintiff) claimed deductions for the bequests to the 13 organizations. The Internal Revenue Service (defendant) accepted the deductions for 12 of the organizations but denied a deduction for the bequest to the trust. The estate sued for a refund in district court, and the court ruled in favor of the estate. The government appealed.
Rule of Law
Holding and Reasoning (Bowman, J.)
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