J. M. Underwood and Harry B. Brown, Executors of the Estate of Robert Boone Scott, Deceased v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “The purpose of allowing charitable deductions is to encourage testators to make charitable bequests, not to permit executors and beneficiaries to rewrite a will so as to achieve tax savings.”

Source: CourtListener parenthetical corpus (CC0).