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ESTATE OF GREEN v. UNITED STATES

No. 20649.

441 F.2d 303 (1971)

ESTATE of J. Wendell GREEN, Deceased, William B. Hartman and Mable B. Honeywell, Co-administrators, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

April 16, 1971.

Attorney(s) appearing for the Case

Stephen H. Hutzelman, Dept. of Justice, Washington, D. C., for defendant-appellant; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Crombie J. D. Garrett, Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., on brief; Ralph B. Guy, Jr., U. S. Atty., Harold Hood, Asst. U. S. Atty., Detroit, Mich., of counsel.

James L. Howlett, Bloomfield Hills, Mich., for plaintiffs-appellees; Hartman, Beier, Howlett, McConnell & Googasian, Bloomfield Hills, Mich., on brief.

Before WEICK, EDWARDS and BROOKS, Circuit Judges.

EDWARDS, Circuit Judge.

The only issue presented by this case is whether or not the widow's allowance provided by Michigan law (Mich.Stat. Ann. § 27.3178(138) (1962), M.C.L.A. § 702.68) is subject to the federal estate tax marital deduction provided by Congress in INT.REV.CODE of 1954, § 2056 (a), or on the contrary, is taxable as a "terminable interest" under § 2056(b). The District Court held the Michigan widow's allowance was not "terminable...

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