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PEYTON'S ESTATE v. C. I. R.

No. 17210.

323 F.2d 438 (1963)

ESTATE of Hamilton H. PEYTON, Deceased, John L. Peyton, Executor, and Olive Peyton, Executrix, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 15, 1963.

Attorney(s) appearing for the Case

Patrick J. McNulty, of Bouschor & McNulty, Duluth, Minn., for petitioners; Royal G. Bouschor, Duluth, Minn., on the brief.

Benjamin M. Parker, Atty., Dept. of Justice, Tax Div., Washington, D. C., for respondent; Louis F. Oberdorfer, Asst. Atty. Gen., Tax Div., Lee A. Jackson, and Robert N. Anderson, Atty., Tax Div., Washington, D. C., on the brief.

Before SANBORN and BLACKMUN, Circuit Judges, and STEPHENSON, District Judge.

BLACKMUN, Circuit Judge.

This estate tax petition for review concerns the qualification of an estate's residue for the marital deduction under § 2056 of the Internal Revenue Code of 1954. The Tax Court, in an opinion not reviewed by the full court and not officially reported, resolved the issue against the estate. T.C. Memo. 1962-205.

The case was submitted on stipulated facts and exhibits. These disclose:

The decedent, Hamilton H. Peyton, died...

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