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ESTATE OF MARINE v. C.I.R.

No. 92-1195.

990 F.2d 136 (1993)

ESTATE OF David N. MARINE, Deceased, William H. Price, II and Alice B. Nily, Personal Representatives, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 30, 1993.

Attorney(s) appearing for the Case

Jeffrey B. Maletta, Kirkpatrick & Lockhart, Washington, DC, for appellant.

Kenneth W. Rosenberg, Tax Div., U.S. Dept. of Justice, Washington, DC (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, Charles Bricken, on the brief), for appellee.

Before PHILLIPS, Circuit Judge, and SPROUSE and CHAPMAN, Senior Circuit Judges.

OPINION

CHAPMAN, Senior Circuit Judge:

This appeal, by the estate of David N. Marine, from a decision by the United States Tax Court, raises the issue of whether the discretion vested in Marine's personal representatives by a codicil to Marine's will, which allowed the representatives to make posthumous gifts to certain individuals who contributed to Marine's well-being or were helpful to him, made the charitable remainder unascertainable and not deductible...

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