¶1dissenting: The present result seems to me utterly irreconcilable with that in Estate of Charles H. Wiggin, 3 T. C. 464, even as that case is interpreted for purposes of distinction in Estate of Edwin E. Jack, 6 T. C. 241, 246. See Estate of Eunice M. Greene, 11 T. C. 205. If the Wiggin case is erroneous, a due regard for reasonably definite and consistent rules for the guidance of taxpayers seems to me to require that it be explicitly overruled.
11 T.C. 857
Kenny v. Commissioner
Decided November 29, 1948
United States Tax Court · decided 1948-11-29
Decedent bequeathed the residue of her estate to a corporate trustee, directing that the income be paid to her husband for life and the corpus thereafter… Held: that the amounts of the remainder bequests to charity can be computed with reasonable accuracy as of the time of decedent's death, and they are hence deductible under section 812 (d), Internal Revenue Code, since the possibility of corpus invasion was remote. Ithaca Trust Co. v. United States, 279 U.S. 157, followed.
Relies on Jack v. Commissioner · Estate of Wiggin ex rel. Wiggin v. Commissioner · Greene v. Commissioner
Good law ✅— No negative treatment on recordhow we know
Decision will be entered under Rule 50 · Decided 1948-11-29
How this case has been cited
Cited by 7 later decisions — most recently September 1973
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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