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ESTATE OF NEUGASS v. C. I. R.

No. 105, Docket 76-4112.

555 F.2d 322 (1977)

ESTATE of Ludwig NEUGASS, Deceased, Herbert Marx, Jacques Coe, Jr., and Chase Manhattan Bank, N. A., Executors, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 9, 1977.

Attorney(s) appearing for the Case

Jacob Imberman, New York City (Proskauer, Rose, Goetz & Mendelsohn, Alan S. Rosenberg, Lawrence J. Rothenberg and Benjamin L. Greenberger, New York City, on the brief), for petitioners-appellants.

John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., on the brief), for appellee.

Before ANDERSON, OAKES and GURFEIN, Circuit Judges.

ROBERT P. ANDERSON, Circuit Judge:

This is an appeal from a decision, filed October 29, 1975, by the Tax Court (D.C., 65 T.C. 188 (1975)), affirming the disallowance of a marital deduction by the Commissioner of Internal Revenue and determining a deficiency in federal estate taxes due from the estate of Ludwig Neugass, deceased, in the amount of $109,079.42.

Mr. Neugass died February 24, 1969 leaving a will which was admitted...

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