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BOOKWALTER v. LAMAR

No. 17337.

323 F.2d 664 (1963)

Edwin O. BOOKWALTER, District Director of Internal Revenue, Appellant, v. Maude H. LAMAR, Personally and as Executrix of the Estate of Frederick C. Lamar, Deceased, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied December 9, 1963.

Attorney(s) appearing for the Case

Harry Marselli, Atty. Dept. of Justice, Tax Division, Washington, D. C., made argument for the appellant and Louis F. Oberdorfer, Asst. Atty. Gen. Tax Div., Washington, D. C.; Lee A. Jackson, Robert N. Anderson, and Benjamin M. Parker, Attys. Dept. of Justice, Tax Division, Washington, D. C., and also F. Russell Millin, U. S. Atty., Kansas City, Mo., were with him on the brief.

James J. Waters, Kansas City, Mo., made argument for the appellee and Harry A. Morris, of Waters & Morris, Kansas City, Mo.

Before MATTHES and MEHAFFY, Circuit Judges, and MICKELSON, District Judge.

MATTHES, Circuit Judge.

The basic issue in this case is whether Maude H. Lamar (appellee), widow of Frederick C. Lamar, deceased, is entitled to the "marital deduction" of 50% of the value of the adjusted gross estate of Mr. Lamar under the provisions of § 2056 of the Internal Revenue Code of 1954. More precisely, was the interest in the estate devised to the widow by decedent in his last will and testament a terminable one within the meaning of the statute,...

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