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IN RE ESTATE OF FRIED

No. 837, Docket 71-1015.

445 F.2d 979 (1971)

In re ESTATE of Harry FRIED, Deceased. Ethel FRIED, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided July 13, 1971.

Attorney(s) appearing for the Case

Sidney S. Allen, New York City, for appellant.

Carleton D. Powell, Atty., Tax Div. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before CLARK, Associate Justice, SMITH, Circuit Judge, and ZAVATT, District Judge.

SMITH, Circuit Judge:

This is an appeal from a decision of the Tax Court1 (Irene F. Scott, Judge), upholding the assessment of a deficiency of $8,154.88 in federal estate taxes of the estate of Harry Fried, who died testate on July 20, 1963. We find no error and affirm the judgment.

The first issue raised attacks the disallowance of a claimed marital deduction. Decedent's last will and...

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