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included in adjusted taxable gifts for purposes of section
2001(b)(1)(B) on account of the language in section 2001(b)
excluding from “adjusted taxable gifts” gifts includable in the
gross estate. Petitioners have not objected to that adjustment,
and we accept it as a partial concession of petitioners’ second
claim for refund.
VI. Deduction for Charitable Donations
Decedent bequeathed $22,000 to various Masonic and fraternal
organizations (the $22,000 bequest). On account of the $22,000
bequest, petitioners deducted that amount from the gross estate
in determining the value of the taxable estate (the claimed
charitable deduction). Respondent denied the claimed charitable
deduction on the following basis: “because the [bequests] do not
limit the organizations’ usage to [exclusively] religious,
scientific, charitable, educational, or literary purposes.”
Petitioners assign error to respondent’s denial of the
claimed charitable deduction and, in support of that assignment,
state the following:
The specific bequests to Fraternal and Masonic
organizations for $22,000 are deductible by the Estate
as charitable deductions because Mr. Cavett bequeathed
the funds to these organizations with the full
knowledge that the organizations were to use the funds
for charitable, religious, scientific, literary or
educational purposes as had been their policy with past
donations and bequests received. This fact is
evidenced by letters of intent received from each of
the organizations attesting to their plans for the use
of such funds.
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