STATE STREET BANK AND TRUST COMPANY v. UNITED STATES

No. 6056.

313 F.2d 29 (1963)

STATE STREET BANK AND TRUST COMPANY et al., Executors, Plaintiffs, Appellants, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

Decided January 22, 1963.


Attorney(s) appearing for the Case

Frederic G. Corneel, Boston, Mass., with whom John N. Worcester, Alfred Thomas, Philip H. Suter and Sullivan & Worcester, Boston, Mass., were on brief, for appellants.

Carolyn R. Just, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Attys., Dept. of Justice, and W. Arthur Garrity, Jr., U. S. Atty., were on brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.


ALDRICH, Circuit Judge.

In this suit for refund of estate taxes the sole question is whether a power in the trustees of a testamentary trust to distribute principal to the testator's widow as they "in their uncontrolled discretion may deem necessary or advisable for her comfortable support and maintenance and for any other reasonable requirement" made the value of the charitable remainder unascertainable for lack of a definite...

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