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ESTATE OF WYCOFF v. C. I. R.

No. 73-1901.

506 F.2d 1144 (1974)

ESTATE of Milton S. WYCOFF, Deceased, Zions First National Bank, Executor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Tenth Circuit.

November 19, 1974.

Attorney(s) appearing for the Case

J. Jay Bullock, Salt Lake City, Utah, for appellant.

Louis A. Bradbury, Atty., Tax Div., Dept. of Justice (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and Loring W. Post, Attys., Tax Div., Dept. of Justice, on the brief), for appellee.

Before LEWIS, Chief Judge, and MOORE and DOYLE, Circuit Judges.

WILLIAM E. DOYLE, Circuit Judge.

This is a federal estate tax case, and the issue is whether the United States Tax Court ruled correctly in determining that the value of the marital deduction available to the estate must be reduced to the extent of inheritance, estate and transfer taxes that the executor was authorized by the will to pay out of the marital trust even though he was not required in the will to pay it from the marital share.

The will of decedent...

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