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ESTATE OF JAMES v. COMMISSIONER

Docket No. 93291.

40 T.C. 494 (1963)

ESTATE OF CHARLES H. JAMES, DECEASED, THE FIRST PENNSYLVANIA BANKING AND TRUST COMPANY, AND CHARLES MASON JAMES, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 4, 1963.

Attorney(s) appearing for the Case

Edwin S. Henry, Jr., for the petitioner.

Albert Squire, for the respondent.

HOYT, Judge:

The respondent determined a deficiency of $50,371.95 in the estate tax for the estate of Charles H. James, deceased. A remainder interest in the principal of the testamentary trust created by his will was bequeathed to charity. The only adjustment which is contested is the disallowance of a charitable deduction of $138,808.41 for this bequest. The issue for decision is whether under the provision of the will an ascertainable standard is provided...

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