Estate of David N. Marine, Deceased, William H. Price, II and Alice B. Nily, Personal Representatives v. Commissioner of Internal Revenue

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 as a charitable gift.

We agree that there was discretion to divert the remainder to noncharitable beneficiaries, and we affirm.

I

David N.…