GOODWIN, Circuit Judge:
The executor of the estate of J. Benton Van Nuys appeals from a judgment denying a refund of estate taxes. The issue is whether the estate was entitled to an estate-tax deduction under Section 2055 of the Internal Revenue Code for the charitable remainder trusts created in the decedent's will. The trial court held that the estate was not entitled to the deduction. We affirm.
The will provided that half of Van Nuys' separate property...
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