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Abstract

A testator's will devised his residuary estate in trust to his daughter for life, remainder to her lawful issue, in default of which the corpus was to be distributed to certain charities. The daughter died without issue. After her death the trustee brought suit against the United States for refund of taxes paid, both parties agreeing that the sole question for determination was the admissibility of evidence of the removal of the daughter's generative organs to prove that at the time of the testator's death it was impossible for her to bear issue. Held, such evidence was admissible. Provident Trust Co. v. United States, (Ct. of Cl. 1933) 2 F. Supp. 472.

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