Estate of Harry A. Haverlah, Deceased, Harry L. Brown v. United States

GOLDBERG, Circuit Judge:

Plaintiff, Harry L. Brown, is the acting executor and trustee of the estate of Harry A. Haverlah, who died in December of 1964 while domiciled in Palestine, Texas. Plaintiff instituted this refund suit in federal district court, claiming that the estate was entitled to a charitable deduction because the value of a charitable remainder was presently ascertainable at the date of the decedent’s death. The district court, 327 F.Supp. 243, determined that the testamentary trust created by Haverlah with a papered charitable remainder was not fenced out of an estate tax…