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UNITED STATES TRUST COMPANY OF NEW YORK v. C. I. R.

No. 320, Docket 28041.

321 F.2d 908 (1963)

UNITED STATES TRUST COMPANY OF NEW YORK, Executor, Estate of Ralph Slocum Davenport, deceased, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided September 3, 1963.

Attorney(s) appearing for the Case

Hyman L. Battle, Jr., New York City (Charles B. Markham and Battle, Fowler, Stokes & Kheel, New York City, on the brief), for petitioner-appellant.

Robert A. Bernstein, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent-appellee.

Before LUMBARD, Chief Judge, CLARK, Circuit Judge, and ZAVATT, District Judge.

LUMBARD, Chief Judge.

The sole question in this case is whether certain property left to a surviving spouse, which was relinquished by her in return for an agreement by the decedent's daughters to allow the probate of another will devising French realty to her, qualifies for the marital deduction. We affirm the determination of the Tax Court, 38 T.C. 670 (1962), disallowing said deduction.

The decedent, Dr. Ralph S. Davenport...

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