In re the Estate of Bush

OPINION OF THE COURT

Hugh A. Gilbert, S.

The issue raised herein is whether a broad discretionary charitable bequest with no specific beneficiary designated qualifies for a New York State estate tax charitable deduction. After a number of specific bequests the testatrix made a residuary bequest to her executor with the direction that he “dispose of such rest, residue and remainder of my estate for charitable and/or educational purposes in such manner as he shall deem fit and proper.”

The New York State Tax Commission has determined that the lack of a designated charitable corporation as the…