In re the Estate of Westinghouse

Delehanty, S.

The executors appeal from a pro forma order made on March 5, 1935, which fixed the estate tax herein. That order was entered on the report of the tax appraiser who disallowed as a deduction a bequest of $100,000 claimed by the executors to be deductible because charitable. The will of deceased provides:

“ Sixth. I give and bequeath the sum of One Hundred Thousand ($100,000) Dollars to the Board of Directors of the Westinghouse Air Brake Company, a Pennsylvania corporation, or such other body, institution or corporation as said Board of Directors in their sole discretion shall…