Beattie v. J.M. Tull Foundation

ORDER

NORTON, District Judge.

This action is before the court pursuant to Plaintiffs Motion to Remand. ■

I. Background

Plaintiff is the trustee of a testamentary trust. Defendant is the remainder beneficiary of the trust. In May of 1966, the executor for the will which created the trust filed a petition in the Court of Common Pleas seeking an interpretation of the will to determine if a charitable deduction for estate purposes would be permissible for the Defendant’s remainder interest in the trust. Essentially, if the tax deduction had been allowed, the life tenants would not have had the right…