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RISHER v. UNITED STATES

No. 72-1676 Summary Calendar.

465 F.2d 1 (1972)

Beverly W. RISHER, as Executrix of the Last Will and Testament of Benjamin B. Risher, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

August 10, 1972.

Attorney(s) appearing for the Case

W. McLean Pitts, Selma, Ala., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., Dept. of Justice, Washington, D. C., Charles S. White-Spunner, U. S. Atty., Mobile, Ala., for defendant-appellee.

Before THORNBERRY, COLEMAN and INGRAHAM, Circuit Judges.

INGRAHAM, Circuit Judge:

This appeal involves the question whether the district court correctly determined the amount of the marital deduction allowed by the Internal Revenue Code of 1954, § 2056.1 The Commissioner assessed a deficiency of $2,494.50 in the estate tax paid. This deficiency was paid and the estate then brought this action seeking a refund of taxes paid under protest. The Commissioner denied the refund, and his action...

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