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NORTHEASTERN NAT. BANK v. U. S.

No. 637.

387 U.S. 213 (1967)

NORTHEASTERN PENNSYLVANIA NATIONAL BANK & TRUST CO., EXECUTOR v. UNITED STATES.

Supreme Court of United States.

Decided May 22, 1967.

Attorney(s) appearing for the Case

Milton I. Baldinger argued the cause for petitioner. With him on the brief was Donald J. Fendrick.

Richard C. Pugh argued the cause for the United States. With him on the brief were Solicitor General Marshall, Assistant Attorney General Rogovin, Robert N. Anderson and Albert J. Beveridge III.

MR. JUSTICE FORTAS delivered the opinion of the Court.

The issue in this case is whether a bequest in trust providing for the monthly payment to decedent's widow of a fixed amount can qualify for the estate tax marital deduction under § 2056 (b) (5) of the Internal Revenue Code of 1954, 26 U. S. C. § 2056 (b) (5). That section allows a marital deduction from a decedent's adjusted gross estate of up to one-half the value of the estate

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