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EVANS v. UNITED STATES

No. 82-5506.

719 F.2d 201 (1983)

Mozelle EVANS, Individually and as Executrix of the Estate of Marvin Evans, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 20, 1983.

Attorney(s) appearing for the Case

H. Jack Holmes, Brown, Holmes & Rich, Jackson, Tenn., for plaintiff-appellant.

Curtis L. Muncy, U.S. Dept. of Justice, Tax Div., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Robert T. Duffy, John P. Griffin, Justice Dept., Tax Div., Washington, D.C., for defendant-appellee.

Before KEITH and JONES, Circuit Judges, and PHILLIPS, Senior Circuit Judge.

PHILLIPS, Senior Circuit Judge.

The question presented on this appeal is whether the will of Marvin Evans, a resident of Crockett County, Tennessee, who died January 17, 1976, created an estate in his widow qualifying for the marital deduction permitted by the federal estate tax law. In a memorandum opinion unofficially reported at 50 A.F.T.R.2d paragraph 148,537, District Judge Harry W. Wellford (now a judge of this Court) held that the bequest did not qualify for...

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