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COLWELL v. UNITED STATES

No. 487-80T.

676 F.2d 550 (1982)

Hettie M. COLWELL, Independent Executrix of the Estate of Leslie C. Colwell v. The UNITED STATES.

United States Court of Claims.

March 10, 1982.

Attorney(s) appearing for the Case

Alvin J. Golden, atty. of record, Austin, Tex., for plaintiff.

Abraham Gutwein, New York City, with whom was Asst. Atty. Gen., Glenn L. Archer, Jr., Washington, D. C., for defendant; Theodore D. Peyser, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, SKELTON, Senior Judge, and NICHOLS, Judge.

FRIEDMAN, Chief Judge:

This case, before us on cross-motions for summary judgment, presents a complicated technical question of first impression involving the calculation of the marital deduction under the federal estate tax. The issue arises in a community property state. The estate contains both community and noncommunity property; some parcels of the community property are encumbered by mortgages. As explained below, the Internal Revenue Code provides a formula...

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