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REYNOLDS' ESTATE v. UNITED STATES

Civ. A. No. 18893.

189 F.Supp. 548 (1960)

ESTATE of Stafford C. REYNOLDS, Deceased, Henry S. Reynolds, Executor, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Michigan, S. D.

December 6, 1960.

Attorney(s) appearing for the Case

B. Courtney Rankin, Frederick K. Plumb, Detroit, Mich., Dickinson, Wright, McKean & Cudlip, Detroit, Mich., of counsel, for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, Jerome Fink, Lawrence Lee Phillips, Attys., Dept. of Justice, Washington, D. C., George E. Woods, U. S. Atty., Elmer L. Pfeifle, Jr., Asst. U. S. Atty., Detroit, Mich., for defendant.

LEVIN, Chief Judge.

The sole question in this case is whether a widow's allowance granted under Michigan law, 23 M.S.A. § 27.3178 (138),1 is a "terminable interest," thereby failing to qualify for the estate tax marital deduction allowed by Section 812 (e) (1) (A) of the Internal Revenue Code of 1939.2

The husband, a resident of Michigan, died April 30, 1953. On June 8, 1953, the Probate Court...

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