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UNITED STATES v. FORD

No. 18293.

377 F.2d 93 (1967)

UNITED STATES of America, Appellant, v. LaRue FORD, as Executrix of the Estate of P. Robert Ford, Deceased, Appellee.

United States Court of Appeals Eighth Circuit.

May 23, 1967.

Attorney(s) appearing for the Case

Benjamin M. Parker, Atty., Dept. of Justice, Washington, D. C., for appellant. Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, were on the brief, together with Donald E. O'Brien, U. S. Atty., Sioux City, Iowa.

William W. Crissman, Cedar Rapids, Iowa, for appellee.

Before VAN OOSTERHOUT, BLACKMUN and MEHAFFY, Circuit Judges.

BLACKMUN, Circuit Judge.

The representative of the estate of P. Robert Ford, deceased, instituted this action for refund of additional federal estate tax paid when the marital deduction, claimed on the return as filed for certain properties under § 2056 of the Internal Revenue Code of 1954, 26 U.S.C. § 2056, was disallowed on audit. Tax of $4,395.49, plus interest, is in issue.

The facts are stipulated. Cross...

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