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UNITED STATES v. FIRST NATIONAL BANK & T. CO. OF AUGUSTA

No. 18894.

297 F.2d 312 (1961)

UNITED STATES of America, Appellant, v. FIRST NATIONAL BANK AND TRUST COMPANY OF AUGUSTA, as Executor under Will of J. Adolphus Setze, Appellee.

United States Court of Appeals Fifth Circuit.

December 13, 1961.

Attorney(s) appearing for the Case

Robert N. Anderson, L. W. Post, Attorneys, Department of Justice, Washington, D. C., Donald H. Fraser, U. S. Atty., Hinesville, Ga., William T. Morton, Asst. U. S. Atty., Augusta, Ga., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., William C. Calhoun, U. S. Atty., Augusta, Ga., C. Guy Tadlock, Robert W. Kernan, Elmer J. Kelsey, Attys., Dept. of Justice, Washington, D. C., for appellant.

J. J. Willingham, J. B. Willingham, Augusta, Ga., Hull, Willingham, Towill & Norman, Augusta, Ga., of counsel, for appellee.

C. Baxter Jones, Jones, Sparks, Benton & Cork, Macon, Ga., in behalf of persons interested in result of case but not parties thereto.

Before BROWN, GEWIN, and BELL, Circuit Judges.

BELL, Circuit Judge.

This appeal involves estate taxes. It is from the judgment of the District Court for the taxpayer. It involves the narrow question of whether the allowance of a year's support to a widow under the law of Georgia in effect at the time of the death of decedent constitutes a terminable interest and thus does not qualify for the marital deduction under § 2056 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2056.1

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