SEITZ, Chancellor:
The executrix of the will of Harlan B. Price ("Harlan") seeks instructions concerning the will of Arthur C. Price ("Arthur"). Harlan was Arthur's son. The executrix alleges that it is uncertain whether Harlan had, at his death, a transmissible future interest in 62½% of a testamentary trust created by Arthur's will. She avers that the Internal Revenue Service has tentatively taken the position that Harlan had such an interest and that its value...
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