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ESTATE OF NOBLE v. COMMISSIONER

Docket No. 67271.

31 T.C. 888 (1959)

ESTATE OF E. W. NOBLE, EMILY SUE NOBLE, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 28, 1959.

Attorney(s) appearing for the Case

James Mullen, Esq., for the petitioner.

Arch M. Cantrall, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $9,706.53 in estate tax. The only issue for decision is whether the widow's right under the provision in the decedent's will allowing her, in her discretion, to use the corpus of his residuary estate for her maintenance, support, and comfort is limited by an ascertainable standard and, therefore, cannot qualify under section 812(e) (1) (F) as an exception

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