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

No. 18001.

320 F.2d 638 (1963)

ESTATE of Mary Redding SHEDD, First National Bank of Arizona, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

July 15, 1963.

Attorney(s) appearing for the Case

Louis McClennen, Phoenix, Ariz. (Fennemore, Craig, Allen & McClennen, Phoenix, Ariz., of counsel), for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Carolyn R. Just, Art Strout, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before MERRILL and BROWNING, Circuit Judges, and TAYLOR, District Judge.

BROWNING, Circuit Judge.

Harrison Shedd died on November 1, 1949. His estate filed a federal estate tax return claiming a marital deduction under the provisions of Section 812(e) (1) (F) of the Internal Revenue Code of 1939 with respect to property left by Harrison to his wife, Mary. The Commissioner disallowed the deduction and assessed a deficiency. This determination was sustained by the Tax Court (Estate of Shedd v. Commissioner, 23 T.C. 41

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