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NELSON'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 15823.

232 F.2d 720 (1956)

ESTATE of Irvin C. NELSON, Deceased, Florine Nelson, Administratrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

April 25, 1956.

Attorney(s) appearing for the Case

Alfred P. Marshall, Clearwater, Fla., Marshall & Rives, Clearwater, Fla., for appellant.

Grant W. Wiprud, Atty., Dept. of Justice, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, John Potts Barnes, Chief Counsel, Int. Rev. Service, Charles E. Lowery, Sp. Atty., for appellee.

Before HUTCHESON, Chief Judge, and RIVES and BROWN, Circuit Judges.

RIVES, Circuit Judge.

The sole question for review is whether the Tax Court was justified in holding that certain real property included in the Irvin C. Nelson estate upon his death in September, 1950, was entirely homestead under Florida law, in which his widow could acquire only the "terminable interest" excluded from any marital deduction under 26 U.S.C.A. § 812(e) (1) (B) of the 1939 Internal Revenue Code.1

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