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McCASTLAIN v. BERRY

No. 5-3811.

401 S.W.2d 38 (1966)

Doris McCASTLAIN, Commissioner of Revenues, Appellant, v. Ruby M. BERRY, Executrix, Appellee.

Supreme Court of Arkansas.

April 4, 1966.

Attorney(s) appearing for the Case

Lyle Willams, Tom Tanner and Hugh Brown, Little Rock, for appellant.

Smith, Williams, Friday & Bowen and Wright, Lindsey & Jennings, Little Rock, for appellee.

JOHNSON, Justice.

This appeal is from allowance of an estate tax marital deduction.

James E. Berry, an Arkansas resident, died testate in 1961. His widow, appellee Ruby M. Berry, was nominated and appointed executrix in Union Probate Court on August 21, 1961. A federal estate tax return was filed in January, 1962, and an amended return filed in September 1962. Both returns claimed the maximum allowable marital deduction, which was allowed by the Little Rock...

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