Milton J. Grossman, Independent of the Estate of James A. Stavely, Deceased v. Ellis Campbell, Jr., District Director of Internal Revenue

ON PETITION FOR CLARIFICATION OF OPINION AND FOR REHEARING

Appellants insist that Articles II and III(k) of Mrs. Stavely’s will, which are quoted at the beginning of part II of our opinion, put Mr. Stavely to an election, that he elected to take under the will, and hence that his estate is entitled to a deduction under 26 U.S.C.A. § 2043(a) as construed in Vardell’s Estate v. C. I. R., 5 Cir. 1962, 307 F.2d 688. Our opinion on original hearing does not cover that issue.

The pertinent rule of construction has been well stated as follows:

“Where a testator was only part owner of property disposed…