WALLER, Circuit Judge.
The question here is whether or not the amount of the charitable trust was clearly shown to have been "presently ascertainable" at the time of the death of the settlor and, therefore, within the exception as to estate taxes that would otherwise have been payable. The trustee was in a position analogous to that of a remainderman who, after the expiration of a life estate, would take whatever the life tenant had not consumed. As sympathetic as...
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