The Commissioner determined a deficiency of $16,196.33 in estate tax, in part by disallowing a deduction of $58,095.81 claimed on account of bequests of remainder interests in a testamentary trust to 10 charities, on the ground that trust corpus could be invaded if necessary for the support of a life beneficiary and hence the amount which the charities might ultimately receive was uncertain and contingent. Petitioner assails the disallowance, contending that under the circumstances...
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