Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal Revenue

SPOTTSWOOD W. ROBINSON, III, Circuit Judge:

Jerome Mittleman died testate on October 13, 1965, while resident and domiciled in the District of Columbia. His duly probated will makes bequests to his son and others, and in its ninth paragraph creates a trust of the residuary estate “[t]o provide for the proper support, maintenance, welfare and comfort” of Henrietta Mittleman, his wife, “for her entire lifetime.” 1 The trustees, who are also the executors of the estate, are authorized in their sole discretion to invade the corpus of the trust partially or wholly, 2 and upon the wife’s death the…