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ESTATE OF STEFFKE

No. 75-2161.

538 F.2d 730 (1976)

ESTATE of Wesley A. STEFFKE, Deceased. WISCONSIN VALLEY TRUST COMPANY and Priscilla Baker (Lane) Steffke, co-executors, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Seventh Circuit.

Decided June 24, 1976.

Attorney(s) appearing for the Case

Leonard F. Schmitt, Merrill, Wis., for appellants.

Meade Whitaker, Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before FAIRCHILD, Chief Judge, PELL, Circuit Judge, and NOLAND, District Judge.

PELL, Circuit Judge.

The issue in this appeal from a judgment of the Tax Court is the meaning of the term "surviving spouse" as used in section 2056(a) of the Internal Revenue Code of 1954.1

The facts in this case are undisputed. In 1944 Priscilla Baker married Crockett W. Lane. At all relevant times they resided in Wisconsin. In 1966 she obtained a judgment of divorce in a Mexican court. Before obtaining this judgment, she entered...

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