WOODBURY, Circuit Judge.
This is an appeal from a judgment entered on motion dismissing an action brought for a refund of estate taxes. The question presented is whether on the facts alleged in the complaint it must be ruled as a matter of law that the value of certain charitable gifts in remainder could not be definitely ascertained as of the date of a testator's death, so that in consequence his estate cannot be allowed a deduction therefor under § 812(d) of...
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