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In the Matter of R---- D
2 I&N Dec. 758 (B.I.A. 1947)
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In the Matter of R---- D
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Harrison v. Northern Trust Co.
317 U.S. 476 (1943)
Cited 144 times
Limiting the amount of the federal estate tax deduction for charitable residuary bequest to amounts actually passing to the charitable beneficiaries after provision for taxes under ยง 303 of the Revenue Act of 1926