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FIRST NATIONAL EXCHANGE BANK OF ROANOKE v. UNITED STATES

No. 9225.

335 F.2d 91 (1964)

The FIRST NATIONAL EXCHANGE BANK OF ROANOKE, Executor and Trustee under the will of Josephus Daniels Pell, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided July 24, 1964.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Thomas B. Mason, U. S. Atty., and Lawrence C. Musgrove, Asst. U. S. Atty., on brief), for appellant.

Joseph Wysor Smith, Roanoke, Va. (Clyde H. Perdue, Rocky Mount, Va., and Hazelgrove, Shackelford & Carr, Roanoke, Va., on brief), for appellee.

Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and BUTZNER, District Judge.

BUTZNER, District Judge.

The District Court1 held that the commuted value of a widow's dower in the estate of her husband qualified for the marital deduction allowed by § 2056 of the Internal Revenue Code of 1954.2 We affirm.

Josephus Daniels Pell died on September 2, 1958. His will left his entire estate in trust for the benefit of his widow for her life...

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