ROBERTSON v. UNITED STATES

Civ. A. No. 64-515.

281 F.Supp. 955 (1968)

John C. ROBERTSON, as Executor of the Estate of Thomas H. Robertson, Jr., Deceased, Plaintiff, v. UNITED STATES of America, Defendants.

United States District Court N. D. Alabama, S. D.

February 21, 1968.


Attorney(s) appearing for the Case

Allen D. Rushton and William G. Somerville, Jr., of Lange, Simpson, Robinson & Somerville, Birmingham, Ala., for plaintiff.

Macon L. Weaver, U. S. Atty., Birmingham, Ala., and Richard M. Roberts, Acting Asst. Atty. Gen., Stanley F. Krysa and Jan Tyler, Attys., Dept. of Justice, Washington, D. C., for defendant.


OPINION

LYNNE, Chief Judge.

Suing to recover a refund of federal estate taxes paid as the result of a deficiency assessment, plaintiff as executor of the will of his brother, Thomas H. Robertson, Jr., deceased, contends that the Commissioner erred in disallowing the marital deduction claimed under the provisions of 26 U.S.C.A. § 2056.

Thomas H. Robertson, Jr. died in November, 1955, leaving surviving him his widow and a minor son. By his will...

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