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MARTIN, LEMON, MORGAN, DUDLEY v. COMMISSIONER

Docket No. 746-66.

27 T.C.M. 1564 (1968)

T.C. Memo. 1968-296

Estate of Louisa J. Martin, deceased, James H. Lemon, Stanley V. Morgan, and Marshall N. Dudley, Executors v. Commissioner.

United States Tax Court.

Filed December 30, 1968.

Attorney(s) appearing for the Case

Grant N. Nickerson, 205 Church St., New Haven, Conn., for the petitioners. John K. Antholis, for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in estate tax of $55,684.09. The issue is whether the value could be ascertained, at the time of decedent's death, of a remainder interest in a testamentary trust under decedent's will, which was bequeathed to a charitable organization, where the trustee was authorized to pay to the life beneficiary of the trust income...

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