HOYT, Judge:
The respondent determined a deficiency of $50,371.95 in the estate tax for the estate of Charles H. James, deceased. A remainder interest in the principal of the testamentary trust created by his will was bequeathed to charity. The only adjustment which is contested is the disallowance of a charitable deduction of $138,808.41 for this bequest. The issue for decision is whether under the provision of the will an ascertainable standard is provided...
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