Duvall v. United States

SWINFORD, Chief Judge.

The will of plaintiff’s testate, Charles Duvall, left all his property (after bequeathing $200.00 per month to his sister for life) to his wife “to do as she pleases without bond for life and after her death the balance to be divided as follows: * * * ”, whereupon specific cash bequests were made to three individuals and the remaining balance to be divided equally between three other individuals.

Plaintiff claimed and was denied a marital deduction under 26 U.S.C.A. § 2056(b). Both parties have filed motions for summary judgment. The facts of the case are not in dispute;…