Marine National Bank of Erie v. Commissioner of Internal Revenue, 168 F.2d 400 (3d Cir. 1948)Annotate this Case
May 13, 1948
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Circuit Court of Appeals, Third Circuit.
S. Y. Rossiter, of Erie, Pa., for petitioner.
Melva M. Graney, of Washington, D.C., (Theron Lamar Caudle, Asst. Atty. Gen. and Sewall Key and George A. Stinson, Sp. Assts. to Atty. Gen., on the brief), for respondent.
Before McLAUGHLIN and O'CONNELL, Circuit Judges and LEAHY, District Judge.
We agree with the Tax Court that the bequests to the charities in this case were void and that upon the death of the testator, the residuary legatees by operation of the Pennsylvania charitable bequests statute then in effect became vested with the property described in clauses IV, V, VI and VII of decedent's will. See Selig v. United States, 3 Cir., 166 F.2d 299.
The decision of the Tax Court, 9 T.C. 1047, will therefore be affirmed.NOTES
 Purdon's Pennsylvania Statutes, Title 20, Section 195.