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GUINEY v. UNITED STATES

Civ. No. 18713.

295 F.Supp. 789 (1969)

Emily D. Leahy GUINEY, Executrix of the Estate of Arthur Hamilton Leahy, deceased v. UNITED STATES of America.

United States District Court D. Maryland.

February 4, 1969.

Attorney(s) appearing for the Case

William Graham Boyce, Jr., Musgrave, Preston & Boyce, Baltimore, Md., for plaintiff.

Barry E. Fink, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Donald R. Anderson, Atty., Dept. of Justice, Washington, D. C., Stephen H. Sachs, U. S. Atty., Alan B. Lipson, Asst. U. S. Atty., Baltimore, Md., on brief), for defendant.

THOMSEN, Chief Judge.

In this action for the recovery of federal estate taxes, the question presented is whether the interest which passed to the widow under Item Second of the will of Arthur Hamilton Leahy qualifies for the marital deduction under section 2056(b) (5) of the Internal Revenue Code of 1954. All the essential facts have been stipulated, and the case has been tried before the court without a jury.

Item Second of the will reads:

"SECOND...

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