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ESTATE OF JOHNSON v. C.I.R.

No. 82-4074.

718 F.2d 1303 (1983)

ESTATE OF Helen M. JOHNSON, Deceased, Lolita McNeill Muhm, Independent Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied November 30, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate Sec., James F. Miller, Robert A. Bernstein, Justice Dept., Tax Div., Washington, D.C., for respondent-appellant.

P. Allan Port, Houston, Tex., for plaintiff-appellee.

Before CLARK, THORNBERRY and RANDALL, Circuit Judges.

RANDALL, Circuit Judge:

The Commissioner of Internal Revenue appeals a decision of the United States Tax Court allowing the deduction of the value of the homestead interest of the surviving spouse from the value of property included in the decedent's gross estate. Finding that the interest of the surviving spouse created by the Texas homestead law is "by virtue of a statute creating an estate in lieu of dower or curtesy" within the meaning of section 2034 of the Internal...

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