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ALLEN v. UNITED STATES

No. 64-C-681.

242 F.Supp. 687 (1965)

Elizabeth Joan ALLEN and Alice Edna Stuhmer, individually and as Executrices of the Estate of Chester A. Allen, deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. New York.

May 21, 1965.

Attorney(s) appearing for the Case

Wingate & Cullen, Brooklyn, N. Y., for plaintiffs, John F. Anderson, Brooklyn, N. Y., of counsel.

Joseph P. Hoey, U. S. Atty., Eastern Dist. of New York, for defendant and third party plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., Herman Wilson, Attys., Dept. of Justice, Washington, D. C., for the United States.

ZAVATT, Chief Judge.

Plaintiffs have instituted this action against the United States seeking a refund of estate taxes in the amount of $18,271.33. In essence they claim that the interest passing under the last will and testament of Chester A. Allen, to his widow, Kathleen M. Allen, qualifies for the marital deduction provided for in 26 U.S.C. § 2056, the pertinent provisions of which provide:

"§ 2056. Bequests, etc., to surviving spouse ...

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