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ESTATE OF TILYOU v. C. I. R.

No. 16, Docket 72-1079.

470 F.2d 693 (1972)

ESTATE of Francis S. TILYOU by Florence J. Tilyou, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 8, 1972.

Attorney(s) appearing for the Case

Daniel Flynn, New York City, for appellant.

Carleton D. Powell, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before MOORE, FEINBERG and MULLIGAN, Circuit Judges.

MOORE, Circuit Judge:

This appeal is from a decision of the Tax Court1 sustaining the denial by the Commissioner of Internal Revenue of a marital deduction in the tax return of the Estate of Francis S. Tilyou.

The question raised by this case concerns Section 2056(a) of the Internal Revenue Code of 1954, which provides that the value of a taxable estate is determined by subtracting from the gross estate

the value of any...

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