STEELE v. UNITED STATES

No. 1815.

146 F.Supp. 316 (1956)

Blanche L. STEELE, sometimes Blanche C. Steele, and William E. Steele, executrix and executor, respectively, of the estate of William J. Steele, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. Montana, Billings Division.

October 23, 1956.


Attorney(s) appearing for the Case

Brown, Sande & Forbes and Rockwood Brown, Jr., Billings, Mont., for plaintiff.

Krest Cyr, U. S. Dist. Atty., Butte, Mont., John A. Rees, Tax Division, Dept. of Justice, Washington, D. C., for defendant.


PRAY, Chief Judge.

The above entitled cause is submitted to the court on an agreed statement of facts, presenting therefore only legal questions for final determination. The pertinent facts involved center about the proper interpretation of the last will of the decedent, William J. Steele, who died about September 1, 1951. The wording of the will aforesaid directly in question here reads as follows:

"In the event my said wife, Blanche C. Steele, should not...

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