American National Bank & Trust Co. v. United States

OPINION

FRANK W. WILSON, District Judge.

This is an action for the recovery of estate tax paid. The parties have submitted the case to the Court upon stipulated facts. The sole issue for determination by the Court is whether or not the widow’s interest in lieu of dower, awarded by the Probate Court in the amount of $31,179.33, qualifies for the marital deduction under the provisions of 26 U.S.C. § 2056. The facts stipulated by the parties and established by the stipulated exhibits are set out below.

William Donald Munson, a resident of Hamilton County, Tennessee, died testate on March 11, 1960,…