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SMITH v. U.S.

No. 85-3061.

801 F.2d 975 (1986)

John Andrew SMITH, Executor of the Estate of Jamie H. Smith, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided September 19, 1986.

Attorney(s) appearing for the Case

J. Michael O'Byrne, Reno O'Byrne & Kepley, Champaign, Ill., for plaintiff-appellant.

Deborah Mbye, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before CUDAHY and FLAUM, Circuit Judges, and CAMPBELL, Senior District Judge.

CUDAHY, Circuit Judge.

John Andrew Smith (the "husband"), executor of the estate of Jamie H. Smith (the "decedent"), filed this appeal to recover $14,103.63 in estate taxes and interest from the United States. Appellant contends that the taxed property was bequeathed to him in fee simple and should therefore be subject to the marital deduction under Section 2056 of the Internal Revenue Code of 1954. 26 U.S.C. § 2056...

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