THOMSEN, Chief Judge.
In this action to recover estate taxes alleged to have been erroneously and illegally collected, the issue is whether, in computing the tax, the remainder interest in the residuary estate given in trust for charitable uses was deductible under sec. 812(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(d).
Findings of Fact.
Dr. David E. Weglein, a resident of Baltimore, Md., died on October 10, 1950. Prior to his...
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