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SEYMOUR NATIONAL BANK, ADMR. v. HEIDEMAN

No. 19,531.

133 Ind. App. 104 (1961)

178 N.E.2d 771

SEYMOUR NATIONAL BANK, ADMINISTRATOR ETC. ET AL. v. HEIDEMAN.

Court of Appeals of Indiana.

Rehearing denied January 12, 1962.

Transfer denied February 26, 1962.

Attorney(s) appearing for the Case

Montgomery & Montgomery and Richard H. Montgomery, of Seymour, for appellants.

Branaman & Markel and Thomas H. Branaman, of Brownstown, for appellee.

AX, J.

This is an action instituted by appellants against the appellee for the purpose of obtaining a declaratory judgment on the question of whether any part of the Federal Estate Tax in the estate of Frank H. Heideman, deceased, should be borne by the widow where the entire amount of the property passing to the widow, except the widow's support allowance, qualifies for marital deduction under the Internal Revenue Code...

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