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ESTATE OF McMILLAN v. C. I. R.

No. 81-1485.

670 F.2d 788 (1982)

ESTATE OF Jesse E. McMILLAN, deceased, Mary E. McMillan, Executrix, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided February 10, 1982.

Attorney(s) appearing for the Case

Charles C. Owen (argued) Rose Law Firm, a Professional Association, Little Rock, Ark., for appellant.

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, William P. Wang (argued), Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before ROSS and STEPHENSON, Circuit Judges, and HOWARD, District Judge.

ROSS, Circuit Judge.

Appellant, Mary E. McMillan, challenges the Tax Court's1 determination that a portion of a bequest to her under her late husband's will did not qualify for the marital deduction under 26 U.S.C. § 2056(b) (1976). McMillan v. Commissioner, 76 T.C. 13, slip op. (Jan. 29, 1981). For the reasons set forth herein, we affirm.

Jesse E. McMillan, an Arkansas resident...

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