COMMERCE TRUST COMPANY v. UNITED STATES

No. 10442.

167 F.Supp. 643 (1958)

COMMERCE TRUST COMPANY, Executor of the Estate of Eleanora S. Goodman, deceased, and Trustee of Eleanora S. Goodman, Testamentary Trust, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Missouri, W. D.

Findings of Fact and Conclusions of Law September 19, 1958.


Attorney(s) appearing for the Case

John G. Killiger, Jr., Maurice J. O'Sullivan, Philip J. Erbacher, Kansas City, Mo., for plaintiff.

W. F. Kolbe, Attorney, Tax Division, Dept. of Justice, Washington, D. C., Horace Warren Kimbrell, Asst. U. S. Atty., Kansas City, Mo., for defendant.


RIDGE, District Judge.

In consequence of the pre-trial order herein, the issue for determination is whether Item V, Section 1, of the last will and testament of Eleanora S. Goodman, deceased, which authorizes an invasion of the corpus of the trust estate here considered, is so worded as to make the contingent bequest to charity unascertainable in value at the date of the deceased's death; thereby subjecting testator's estate to the deficiency tax, refund of which...

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