UNITED STATES v. STAPF

No. 54.

375 U.S. 118 (1963)

UNITED STATES v. STAPF ET AL., EXECUTORS AND TRUSTEES.

Supreme Court of United States.

Decided December 2, 1963.


Attorney(s) appearing for the Case

Wayne G. Barnett argued the cause for the United States. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer and Robert N. Anderson.

W. M. Sutton argued the cause for respondents. With him on the brief was H. A. Berry.


MR. JUSTICE GOLDBERG delivered the opinion of the Court.

Respondents brought this suit against the Government in the District Court for the Northern District of Texas for a refund of estate taxes paid pursuant to an asserted deficiency. The Court of Appeals for the Fifth Circuit held that respondents were entitled to certain marital deductions under § 812 (e) of the Internal Revenue Code of 19391 and also to deductions for other payments...

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