Grace S. Pyle, a Disabled Adult, by Carolyn Straub, Successor Guardian of Her Estate v. United States

CUMMINGS, Chief Judge.

Grace S. Pyle, through her successor guardian, Carolyn Straub, brought suit to recover federal gift tax in the amount of $315,298.00, plus interest and costs. The court below granted Pyle’s summary judgment motion. 581 F.Supp. 252 (C.D.Ill.1984). We reverse.

I

On November 29, 1973, taxpayer and her husband executed a joint and mutual will containing the following two clauses:

Third: I, Homer V. Pyle, hereby will, give, devise and bequeath all of my property, both personal and real or mixed, and wheresoever situated, to my wife, Grace S. Pyle, in fee simple.

Fourth: I, Grace…