DEL MAR v. UNITED STATES

No. 21055.

390 F.2d 466 (1968)

Roland H. DEL MAR and The Riggs National Bank of Washington, D. C., as Executors of the Estate of Charles Delmar, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals District of Columbia Circuit.

Decided January 9, 1968.

Petition for Rehearing Denied February 21, 1968.


Attorney(s) appearing for the Case

Mr. Harry L. Brown, Washington, D. C., with whom Mr. Brackley Shaw, Washington, D. C., was on the brief, for appellants.

Mr. Benjamin M. Parker, Attorney, Department of Justice, with whom Messrs. David G. Bress, U. S. Atty., Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, were on the brief, for appellee. Mr. Richard M. Roberts, Attorney, Department of Justice, also entered an appearance for appellee.

Before BAZELON, Chief Judge, and LEVENTHAL and ROBINSON, Circuit Judges.


Petition for Rehearing En Banc Denied February 21, 1968.

PER CURIAM:

This is an appeal from a summary judgment for the United States in an action for a federal estate tax refund. The relevant facts are stipulated. Mrs. Delmar, dissatisfied with the terms of her husband's will, exercised her option under 18 D.C.Code § 211 (1961)1 to take one-third2 of the "surplus" remaining in the estate after...

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