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IN RE ESTATE OF ABELY

No. 73-1332.

489 F.2d 1327 (1974)

In re ESTATE of Joseph F. ABELY, Deceased. William F. ABELY, co-executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, First Circuit.

Decided January 17, 1974.

Attorney(s) appearing for the Case

Donal O'Callaghan, Boston, Mass., with whom Condon, O'Callaghan & Doyle, Boston, Mass., was on brief, for petitioner.

Wesley J. Filer, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, and Loring W. Post, Attys., Tax Div., Dept. of Justice, were on brief, for appellee.

Before COFFIN, Chief Judge, ALDRICH and CAMPBELL, Circuit Judges.

ALDRICH, Senior Circuit Judge.

Joseph F. Abely died domiciled in Massachusetts in March 1969, leaving a gross estate of $365,114. He was survived by a widow and three sons. The legacies to the widow were substantially less than what would have been allowed as a marital deduction for federal estate tax purposes. Internal Revenue Code of 1954, § 2056. A year and a half later the widow petitioned the probate court for a widow's allowance, Mass.G.L. c. 196, §...

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