Humes v. United States
276 U.S. 487 (1928)

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U.S. Supreme Court

Humes v. United States, 276 U.S. 487 (1928)

Humes v. United States

No. 376

Argued March 9, 1928

Decided April 9, 1928

276 U.S. 487

Syllabus

Under § 403(a)(3), of the Revenue Act of 1918, which provides that bequests to charitable corporations may be deducted in determining the net estate subject to estate tax, a contingent bequest the value of which cannot be determined from any known data, but depends on mere speculation, is not deductible. P. 276 U. S. 493.

63 Ct.Cls. 613 affirmed.

Certiorari, 275 U.S. 515, to a judgment of the Court of Claims, rejecting a claim for refund of part of an estate tax.

Page 276 U. S. 490

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