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ESTATE OF JAECKER v. COMMISSIONER

Docket No. 824-69.

58 T.C. 166 (1972)

ESTATE OF HARRY C. JAECKER, MANUFACTURERS HANOVER TRUST COMPANY, HARRY C. JAECKER, JR., AND KATIE JAECKER DEXTER, EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 27, 1972.

Attorney(s) appearing for the Case

Robert K. Richardson and D. Chase Troxell, for the petitioners.

Agatha J. Vorsanger, for the respondent.

QUEALY, Judge:

The respondent determined a deficiency in the estate tax due from the Estate of Harry C. Jaecker, deceased, in the amount of $2,150,208.62. Petitioners claim an overpayment of estate tax in the amount of $70,265.50. The sole issue for determination is whether the remainder interests in three trusts established by the will of the decedent qualified for a charitable deduction pursuant to section 20551 where the trustees...

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