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ESTATE OF SMITH

No. 77-1416.

565 F.2d 455 (1977)

ESTATE of Charles W. SMITH, Deceased. The NORTHERN TRUST COMPANY, Trustee, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 3, 1977.

Attorney(s) appearing for the Case

Myron C. Baum, Asst. Atty. Gen., Robert A. Bernstein, Atty., Tax Div. Dept. of Justice, Washington, D.C., for appellant.

William F. McNally, Fredric A. Sytsma, Muskegon, Mich., for appellee.

Before CUMMINGS, SPRECHER and WOOD, Circuit Judges.

PER CURIAM.

The Commissioner of Internal Revenue has appealed from an adverse decision of the Tax Court. The Commissioner determined a deficiency in the estate tax of Charles W. Smith's estate in the amount of $646,700.50. The deficiency resulted from a disallowance of $1,330,101.62 of a claimed marital deduction of $1,521,245.86. After contesting the assessed amount, Smith's estate sued for a refund on the ground that the marital deduction should have been allowed...

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