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BOYD v. GRAY

No. 13504.

261 F.2d 914 (1958)

Marie B. BOYD, Executrix of Linn Boyd, Deceased, Appellant, v. William M. GRAY, District Director of Internal Revenue, Appellee.

United States Court of Appeals Sixth Circuit.

December 23, 1958.

Attorney(s) appearing for the Case

Wheeler & Marshall, Ralph Schuette, Paducah, Ky., for appellant.

Charles K. Rice, Lee A. Jackson, Melvin L. Lebow, Washington, D. C., J. Leonard Walker, Louisville, Ky., for appellee.

Before MILLER, Circuit Judge, and GOURLEY and WEICK, District Judges.

PER CURIAM.

Appellant brought this action in the District Court to recover the sum of $6,687.07 with interest, which principal amount she alleged was illegally assessed and collected from her by reason of the disallowance of the marital deduction in the amount of $96,011.65, on the ground that the decedent's residuary estate did not qualify for the deduction under Sec. 812(e), Internal Revenue Code of 1939, as added by Sec. 361(a), Revenue Act of 1948, 26 U.S.C.A...

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