Wiley Blount Rutledge

“ The Tax Court applied the correct rule of law in determining whether the gifts to charity were so uncertain as to disallow their deduction. That rule is that the deduction may be made if on the facts presented the amount of the charitable gifts are affected by 'no uncertainty appreciably greater than the general uncertainty that attends human affairs.' Ithaca Trust Co. ”

“ There the trustee only had authority to withdraw from the principal and pay to the wife a sum 'necessary to suitably maintain her in as much comfort as she now enjoys.' But the frugality and conservatism of this New England corporate trustee, the habits and temperament of this sixty-seven year old lady, her scale of living, the nature of the investments-these facts might well make certain what on the face of the will might appear quite uncertain. ”