The case involves the estate of David N. Marine, which appealed a decision by the United States Tax Court regarding the disallowance of a charitable deduction for bequests to Princeton University and Johns Hopkins University. The court affirmed the decision, stating that the discretion given to Marine's personal representatives to make posthumous gifts made the charitable remainder unascertainable and not deductible as a charitable gift.
documents/EFTA01142262.pdf
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