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ESTATE OF CHESTERTON v. UNITED STATES

No. 56-75.

551 F.2d 278 (1977)

ESTATE of A. Devereau CHESTERTON v. The UNITED STATES.

United States Court of Claims.

March 23, 1977.

Attorney(s) appearing for the Case

Chester M. Howe, Boston, Mass., atty. of record for plaintiff. Maxwell D. Solet, Gaston Snow and Ely Bartlett, Boston, Mass., of counsel.

Bruce W. Reynolds, Washington, D.C., with whom was Acting Asst. Atty. Gen. Myron C. Baum, Washington, D.C., for defendant. Theodore D. Peyser and Donald H. Olson, Washington, D.C., of counsel.

Before SKELTON, NICHOLS and BENNETT, Judges.

ON CROSS MOTIONS FOR SUMMARY JUDGMENT

NICHOLS, Judge:

This suit for a refund of estate tax requires that we decide whether to fix the value of a widow's alimony claim against her former husband's estate, deductible under § 2053(a)(3) of the Internal Revenue Code of 1954, as of the time of decedent's death, or to reduce the value of the claim in light of subsequent events. The parties apprise us of decisions by other courts lending support to both sides...

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