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ESTATE OF STEWART v. COMMISSIONER

Docket No. 689-68.

52 T.C. 830 (1969)

ESTATE OF LILLIE MACMUNN STEWART, DECEASED, W. ALAN HENDERSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 14, 1969.

Attorney(s) appearing for the Case

Edwin M. Dotten, Jr., for the petitioner.

Owen A. Knopping, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $56,308.82. The sole issue for our determination is whether the remainder interests in two trusts established by the decedent qualify for a charitable deduction pursuant to section 20551 because of the investment and management discretion vested in the trustee.

All of the facts are stipulated and are found...

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