The Tax Court has denied a charitable contribution deduction for charitable gifts made from a testamentary trust when the trust did not specifically authorize such gifts. The Court reached its decision despite the fact that the trustees had been making such gifts and deducting them periodically for nearly 50 years and had obtained a state probate court judgment that such gifts had been permitted since the inception of the trust. Harvey C. Hubbell died in 1957. His will created a trust to pay monthly annuities to a group of friends and relatives for their lives. It also created a marital trust for his wife that never came into existence because she did not survive him. The will provided that...