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DODD v. UNITED STATES

No. 14860.

345 F.2d 715 (1965)

Adele H. DODD and William A. Dodd, Executors of the Estate of John A. Dodd, Deceased v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided May 11, 1965.

Rehearing Denied June 22, 1965.

Attorney(s) appearing for the Case

William A. Friedlander, Dept. of Justice, Tax Div., Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., Vincent J. Commisa, Asst. U. S. Atty., on the brief), for appellant.

Benjamin P. DeWitt, Short Hills, N. J. (Sidney Pepper, New York City, on the brief), for appellees.

Before GANEY, SMITH and FREEDMAN, Circuit Judges.

FREEDMAN, Circuit Judge.

This case involves the question whether a surviving spouse's share in the residuary estate of the testator shall bear a proportionate part of the federal estate tax.

The testator, a resident of New Jersey, died on November 18, 1955, leaving a will dated May 6, 1948, one month after the marital deduction was adopted by Congress.

The will directed the payment of testator's debts and funeral expenses, devised his residence to...

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