Estate of Barry v. Commissioner – Case Brief Summary (Federal Court)

Estate of Barry v. Commissioner - Case Brief Summary (Federal Court)

In Estate of Barry v. Commissioner, 311 F.2d 681 (9th Cir. 1962), the decedent executed a will in 1947 in which he made a specific bequest to one of his sons, Joseph F. Barry, S. J. The son had been a member of the Jesuit Order since 1935 and the initials "S.J." indicated his membership in the Order.

He took his first perpetual vows in 1937 and his final vows in 1952, when he agreed that whatever property might devolve to him would be transferred to the Society.

The testator was aware of this before his death in 1955 and believed that any property he bequeathed to his son would ultimately be transferred to the Society.

In declining to hold that the bequest was made to a constructive trustee for the use of the religious order, the court reached the same result as in Cox v. Commissioner, 297 F.2d 36 (2d Cir. 1961).