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COX v. UNITED STATES

No. 27186.

421 F.2d 576 (1970)

Callie L. COX and B. C. Cox, Jr., as Executors under the Will of B. C. Cox, deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 16, 1970.

Attorney(s) appearing for the Case

W. H. Albritton, Andalusia, Ala., for appellants, Albrittons & Rankin, Andalusia, Ala., of counsel.

Ira Dement, U. S. Atty., Montgomery, Ala., Ben Hardeman, U. S. Atty., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Johnnie M. Walters, Asst. Atty. Gen., Stanley L. Ruby, Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before BELL and GOLDBERG, Circuit Judges, and ATKINS, District Judge.

GOLDBERG, Circuit Judge:

In this action for refund of estate taxes we must decide (1) whether under Alabama law a widow who elects to take against her husband's will may receive, in lieu of dower, a nonterminable interest which qualifies for the marital deduction, and (2) whether under Alabama law that part of the estate other than the widow's share is required to sustain the entire burden of the federal estate tax. Our judicial labors have bordered on the Sisyphean...

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