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PROVIDENT NAT. BANK v. UNITED STATES

Civ. A. No. 76-2990.

436 F.Supp. 587 (1977)

PROVIDENT NATIONAL BANK, Executor of the Estate of Abram L. Spector and Trustee under Paragraph 12 of the Will of Abram L. Spector v. UNITED STATES of America.

United States District Court, E. D. Pennsylvania.

June 24, 1977.

Attorney(s) appearing for the Case

Roslyn G. Pollack, Philadelphia, Pa., for plaintiff.

Joseph M. Gontram, U. S. Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM

HUYETT, District Judge.

Provident National Bank, the executor of the estate of Abram L. Spector, filed this suit against the United States, seeking a refund of $33,430.14 in federal estate tax paid in excess of the amount allegedly due. The dispute centers on the construction of the marital deduction, 26 U.S.C. § 2056. Subject to certain definitions and limitations, that section permits the estate to deduct from the value of the gross estate...

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