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UNITED STATES v. QUIVEY

No. 16416.

292 F.2d 252 (1961)

UNITED STATES of America, Appellant, v. Louise M. QUIVEY and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, deceased, Appellees.

United States Court of Appeals Eighth Circuit.

Rehearing Denied August 3, 1961.

Attorney(s) appearing for the Case

L. W. Post, Atty., Tax Division, Dept. of Justice, Washington, D. C., for appellant; Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Tax Div., Dept. of Justice, Washington, D. C., and William C. Spire, U. S. Atty., and Thomas J. Skutt, Asst. U. S. Atty., Omaha, Neb., on the brief.

Robert G. Simmons, Jr., Scottsbluff, Neb., for appellees; Floyd E. Wright, Scottsbluff, Neb., on the brief.

Before JOHNSEN, Chief Judge, and VAN OOSTERHOUT and BLACKMUN, Circuit Judges.

JOHNSEN, Chief Judge.

The District Court held, 176 F.Supp. 433, that a widow's allowance under the descent statutes of Nebraska, which had been authorized by the County Court and had actually been paid to her, qualifies as a marital deduction for estate tax purposes, under 26 U.S.C.A. (I.R.C.1954) § 2056.

The suit involved was one by a deceased husband's executors, under 28 U. S.C.A. § 1346(a) (1), after exhaustion...

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