UNITED STATES v. EDMONDSON

No. 20810.

331 F.2d 676 (1964)

UNITED STATES of America, Appellant, v. Herbert R. EDMONDSON, as Executor of H. L. Edmondson Estate, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied June 24, 1964.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty. Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Benjamin M. Parker, Robert N. Anderson, Attys. Dept. of Justice, Washington, D. C., for appellant.

Herbert Edmondson, J. E. Palmour, Jr., Gainesville, Ga., for appellee.

Jeremiah Luxemburger, Jones, Bird & Howell, Edward R. Kane, Earle B. May, Jr., Atlanta, Ga., for amicus curiae.

Before TUTTLE, Chief Judge, and POPE and BROWN, Circuit Judges.


PER CURIAM:

The judgment here appealed from was decided by the trial court in favor of the taxpayer on the authority of United States v. First National Bank and Trust Company of Augusta, 5 Cir., 297 F.2d 312. That case decided that the year's support provisions under the laws of the State of Georgia were such as to bring such award for year's support within the provisions of the Internal Revenue Code allowing a marital deduction....

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