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FOLKERDS v. UNITED STATES

No. 73-1600.

494 F.2d 749 (1974)

Esther Brocka FOLKERDS, Executor of the Estate of A. C. Brocka, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 26, 1974.

Attorney(s) appearing for the Case

Allen E. Brennecke, Marshalltown, Iowa, for plaintiff-appellant.

Richard Farber, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before GIBSON and ROSS, Circuit Judges, and TALBOT SMITH, Senior District Judge.

TALBOT SMITH, Senior District Judge.

This is an action brought pursuant to 28 U.S.C. § 1346(a)(1) (1970) to recover $17,001.25 in federal estate taxes alleged to have been overpaid by the estate of A. C. Brocka. The facts are not in dispute. The controversy centers on whether, under Brocka's will and Iowa law, certain property passing to the surviving spouse abates for the purpose of paying debts, costs of administration and federal estate taxes. If it does abate...

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