This appeal is from an order of the District Court granting the motion of the United States for summary judg *634 ment and dismissing the taxpayer’s suit for refund of $84,162.47 paid in federal estate tax and interest. Upholding the Commissioner of Internal Revenue, the District Court disallowed as a deduction for federal estate tax purposes the value, as of the time of the death of testatrix, of a remainder interest under a testamentary trust on the ground that the power of the trustee to invade the trust corpus was not limited by any ascertainable standard. 1

For the reasons stated by the District Court, the decision and judgment below will be

Affirmed.