Knoernschild v. Commissioner of Internal Revenue

How courts have described this case

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

• Court denied a deduction to a charitable bequest when individual who was not a “legatee, devisee, donee or trustee” had a power to cause the executors to divert the charitable bequest from charitable beneficiaries to private individuals

Source: CourtListener parenthetical corpus (CC0).