Tech. Adv. Memo. 201004022 (Sept. 15, 2009)

(estate not entitled to charitable deduction under I.R.C. Sec. 2055(a) for amounts paid to charitable trust under settlement agreement with decedent's son; charity lacked enforceable right under state law to amount received; will failed to dispose of residuary of estate and son claimed residue but charity argued that omission was scrivenor's error and that decedent intended charity to receive residue; IRS took position that residue passed by intestacy and that court would not substitute residuary beneficiary to fill the omission, thus charity had no enforceable right to residue and estate could not claim deduction for amounts charity received via settlement between parties).