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ESTATE OF HUTCHINSON v. COMMISSIONER

Docket No. 1112-67.

51 T.C. 874 (1969)

ESTATE OF ELIZABETH ANNIS HUTCHINSON, CHARLES H. McCONNELL, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1969.

Attorney(s) appearing for the Case

J.R. Austin and Marvin F. Peterson, for the petitioner.

Ronald M. Frykberg, for the respondent.

IRWIN, Judge:

Respondent determined an estate tax deficiency of $41,515.57.

The sole issue is the deductibility of a charitable bequest of the remainder interests in several family trusts which the decedent set up by will.

Our ultimate question is whether there was a bequest to charity reasonably ascertainable in amount and deductible from the gross estate under section 2055(a)(1), I.R.C. 1954.

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