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Mellon Bank v. United States

762 F.2d 283 (1985)

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Mellon Bank v. United States

United States Court of Appeals for the Third Circuit
762 F.2d 283 (1985)

Facts

A. Leon Davis died, and his will provided for a bequest to the Verona Cemetery (Verona). Verona was a nonprofit corporation not affiliated with any religious organization. The executor of Davis’s estate (plaintiff) sought to deduct the value of the bequest on Davis’s estate tax return pursuant to § 2055(a)(2) of the Internal Revenue Code (the code) and filed for a refund. The Internal Revenue Service (IRS) (defendant) denied the refund, and the estate sued in district court. The district court ruled in favor of the estate, and the IRS appealed.

Rule of Law

Issue

Holding and Reasoning (Sloviter, J.)

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Casebooks

Estate, Trust, and Gift Taxation

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