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TAYLOR v. UNITED STATES

No. 24486.

388 F.2d 849 (1967)

Angelyn G. TAYLOR, as Administratrix of the Estate of R. P. Taylor, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 2, 1968.

Attorney(s) appearing for the Case

W. H. Albritton, Andalusia, Ala., Albrittons & Rankin, Andalusia, Ala., of counsel, for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Deene R. Goodlaw, Attys., Dept. of Justice, Washington, D. C., Ben Hardeman, U. S. Atty., Montgomery, Ala., for appellee.

Before RIVES, GOLDBERG and DYER, Circuit Judges.

RIVES, Circuit Judge.

The issue presented by this appeal is whether, under Alabama law, a widow may claim as a marital deduction for federal estate tax purposes a sum of money representing a commuted dower interest where there has been no request for or assignment of dower in the lands of the deceased husband. The district court held that Alabama law would not permit an automatic vesting of such a commuted dower interest, and we affirm.

R. P. Taylor, a resident...

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