United States v. Lottie A. Mappes, Individually, and Ernest E. Mappes, of the Estate of William G. Mappes, Deceased

MURRAH, Chief Judge.

This is an appeal from a judgment entered on stipulated facts, awarding appellee-taxpayer a refund of federal estate taxes, based upon the “marital deduction” provided in 26 U.S.C. § 2056. This section of the Internal Revenue Code provides for a deduction from the gross estate of an amount “ * * * equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, *• * ” but also significantly provides that no such deduction is allowable with respect to the passing of a “terminable interest,” if another interest in the same…