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UNITED STATES v. MAPPES

No. 7232.

318 F.2d 508 (1963)

UNITED STATES of America, Appellant, v. Lottie A. MAPPES, individually, and Ernest E. Mappes, Executor of the Estate of William G. Mappes, deceased, Appellees.

United States Court of Appeals Tenth Circuit.

June 3, 1963.

Attorney(s) appearing for the Case

Benjamin M. Parker, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys for Department of Justice, Washington, D. C., and B. Andrew Potter, U. S. Atty., on brief), for appellant.

Tom W. Garrett, of Garrett & Garrett, Oklahoma City, Okl., for appellees.

Before MURRAH, Chief Judge, and BREITENSTEIN and HILL, Circuit Judges.

MURRAH, Chief Judge.

This is an appeal from a judgment entered on stipulated facts, awarding appellee-taxpayer a refund of federal estate taxes, based upon the "marital deduction" provided in 26 U.S.C. § 2056. This section of the Internal Revenue Code provides for a deduction from the gross estate of an amount "* * * equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, * *" but also significantly...

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