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LINCOLN ROCHESTER TRUST COMPANY v. UNITED STATES

Civ. No. 7510.

188 F.Supp. 839 (1960)

LINCOLN ROCHESTER TRUST COMPANY, as Administrator, c.t.a., of the Last Will and Testament of Albert E. Copeland, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. New York.

October 18, 1960.

Attorney(s) appearing for the Case

Nixon, Hargrave, Devans & Dey, Rochester, N. Y., for plaintiff; Scott Stewart, Jr., and Sterling L. Weaver, Rochester, N. Y., of counsel.

Neil R. Farmelo, U. S. Atty., Buffalo, N. Y., for defendant; Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, Jr., and Robert W. Kernan, Attys. of Dept. of Justice, Washington, D. C., of counsel.

BURKE, Chief Judge.

This is a suit for refund of $14,055.22, with interest, paid as a deficiency assessment on the Federal Estate Tax by the estate of Albert E. Copeland. The question is whether the estate is entitled to a marital deduction under Sec. 812(e) (1) (F) of the 1939 Internal Revenue Code, as amended, 26 U.S.C.A. § 812(2) (1) (F) by reason of a provision of the decedent's Will, devising to his widow a life estate with the right to use any part of the...

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