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PHELPS v. BOOKWALTER

No. 1779.

210 F.Supp. 801 (1962)

Marie PHELPS, Executrix of the estate of Calvin M. Phelps, deceased, Plaintiff, v. E. O. BOOKWALTER, Defendant.

United States District Court W. D. Missouri, S. D.

November 21, 1962.

Attorney(s) appearing for the Case

Clarence O. Woolsey, Springfield, Mo., for plaintiff.

F. Russell Millin, U. S. Dist. Atty., Kansas City, Mo., Louis F. Oberdorfer, Asst. Atty. Gen., Lyle M. Turner, Acting Asst. for Civil Trials, Dept. of Justice, Washington, D. C., for defendant.

JOHN W. OLIVER, District Judge.

This is an action for the refund of estate taxes and assessed interest, allegedly overpaid by the estate of Calvin M. Phelps. The stipulated facts present the basic question of whether or not a widow's allowance in Missouri constitutes a terminable interest for the purpose of determining the marital deduction under Section 2056 of the Internal Revenue Code of 1954. There is no dispute that the surviving wife applied for and received...

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