OLD KENT BANK AND TRUST COMPANY v. UNITED STATES

Nos. 19531, 19532.

430 F.2d 392 (1970)

OLD KENT BANK AND TRUST COMPANY, as Executor of the Estate of Mildred S. Goodwin, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. OLD KENT BANK AND TRUST COMPANY, as Executor of the Estate of Frank T. Goodwin, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

August 7, 1970.


Attorney(s) appearing for the Case

Loring W. Post, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Department of Justice, Washington, D. C., on the brief; Harold D. Beaton, U. S. Atty., of counsel, for appellant.

Roger M. Clark, Grand Rapids, Mich., Warner, Norcross & Judd, Grand Rapids, Mich., on the brief, for appellee.

Before EDWARDS and McCREE, Circuit Judges, and O'SULLIVAN, Senior Circuit Judge.


McCREE, Circuit Judge.

These consolidated appeals were taken by the Government from judgments of the District Court in favor of taxpayer, the executor of the estates of Frank and Mildred Goodwin. The case involving the estate of Frank Goodwin is controlled by our resolution of the appeal in the case involving Mrs. Goodwin's estate, and will require only a recomputation based upon the marital deduction.

Mrs. Goodwin's case presents the single but difficult...

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