Union & New Haven Trust Co. v. United States

TIMBERS, Chief Judge.

QUESTIONS PRESENTED

In this action brought by the executor of the will of Ralph G. Van Name, deceased, pursuant to 28 U.S.C. §§ 1340 and 1346(a) (1), to recover $34,644.84 of federal estate taxes, plus interest, claimed to have been erroneously assessed and collected, by reason of denial of a charitable deduction for the remainder of a trust, the corpus of which was subject to a power of invasion, two essential questions are presented by the *802cross motions for summary judgment: (1) whether the language of the will created an ascertainable standard for invasion of the…