United States v. Stapf

Respondents brought this suit against the Government in the District Court for the Northern District of Texas for a refund of estate taxes paid pursuant to an asserted deficiency. The Court of Appeals for the Fifth Circuit held that respondents were entitled to certain marital deductions under § 812 (e) of the Internal Revenue Code of 1939 1 and also to deductions for other payments as “claims against the estate” and “administration expenses” under § 812 (b) (3) and (2) of the 1939 Code. 2 309 F. 2d 592. We granted certiorari to consider questions of statutory interpretation important to the…