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ALLEN v. UNITED STATES

No. 160, Docket 29924.

359 F.2d 151 (1966)

Elizabeth Joan ALLEN and Alice Edna Stuhmer, individually and as Executrices of the Estate of Chester A. Allen, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Second Circuit.

Decided March 29, 1966.

Attorney(s) appearing for the Case

J. Courtney McGroarty, Wingate & Cullen, Brooklyn, N. Y. (John F. Anderson, Brooklyn, on the brief), for appellants.

Benjamin M. Parker, Atty., Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Joseph P. Hoey, U. S. Atty. for Eastern District of New York, Jerome Ditore, Asst. U. S. Atty., on the brief), for appellee.

Before LUMBARD, Chief Judge, KAUFMAN, Circuit Judge, and FEINBERG, District Judge.

KAUFMAN, Circuit Judge:

Contending that a rather unorthodox bequest by Chester A. Allen, deceased, to his wife, Kathleen M. Allen, qualifies for the marital deduction,1 the Executrices under Allen's will appeal from the dismissal of their complaint seeking a refund of estate taxes in the amount of $18,271.33.2 For the reasons set forth below, we believe that the District Judge reached the proper result and...

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