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First National Bank of Omaha v. United States
United States Court of Appeals for the Eighth Circuit
681 F.2d 534 (1982)
When Glenn McIninch died, his will bequeathed, i.e., gifted, money to a trust and a fraternal order. The fraternal order operated for charitable, social, and fraternal purposes, and McIninch’s bequest to the order was not restricted to any particular purpose. The trust money was to be invested and the income used to maintain the McIninch family plot at a particular cemetery, with any remaining income used to maintain and beautify the rest of the cemetery. McIninch’s estate (plaintiff) claimed that both bequests were deductible from its estate tax liability under 26 U.S.C. § 2055(a)(3) because they had been made for charitable purposes. The federal government (defendant) disagreed and taxed the bequests. The estate sued for a refund. The district court ruled that the bequests were taxable, and the estate appealed to the Eighth Circuit.
Rule of Law
Holding and Reasoning (Henley, J.)
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