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Article
August 27, 1932

TRUSTS OPPOSING ANIMAL EXPERIMENTATION NOT CHARITABLE

JAMA. 1932;99(9):766-767. doi:10.1001/jama.1932.02740610064013
Abstract

Animal experimentation as a means of promoting human and animal welfare has recently received the sanction of two tribunals of great importance, one in the United States and the other in England. Both decisions tend to brighten the outlook for the protection of medical science against the perpetual warfare that threatens it through bequests for the support in perpetuity of organizations opposed to experiments on animals.

In the American case,1 the United States Board of Tax Appeals held that a bequest to a society organized for "the total abolition of all vivisectional experiments on animals and other experiments of a painful nature" was not a bequest to a corporation organized and operated exclusively for the prevention of cruelty to animals, and that therefore the amount of such a bequest could not be deducted from the principal of an estate in computing the federal estate tax. The decision of the

References
1.
Pennsylvania Company for Insurance on Lives and Granting of Annuities, Executor of the Estate of A. Sidney Logan, deceased, petitioner v. Commissioner of Internal Revenue, respondent, 25 B. T. A. —.
2.
In re Grove-Grady; In re Plowden v. Lawrence, 98 L. J., Ch. 261
3.
(1929) 1 Ch. 557
4.
 Law Journal 71: 329 ( (May 9) ) 1931.
5.
Taxing Antivivisection Bequests, this issue, p. 782.
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