Norris v. Commissioner of Internal Revenue

EVANS, Circuit Judge.

Fannie W. Norris of Milwaukee, Wisconsin, died testate. By her will, she gave to charity generously, to many long-time employees, and to many old friends and distant relatives. She named two trustees (one, her son) who were “authorized and empowered” to name charitable associations and institutions which would receive her charitable gifts. She also authorized the said trustees to determine the amounts so to be given.

The deductibility, for Federal estate tax purposes, of sums devoted to charity, by said testamentary trustees, is the sole issue raised on this appeal. The…