Estate of S. Wentworth Horton, by Gertrude I. Warner, on Review v. Commissioner of Internal Revenue, on Review

FRIENDLY, Circuit Judge:

S. Wentworth Horton, a Long Island businessman and former State Senator, allowed his brother-in-law, an insurance agent and not a lawyer, to draw his will. This tax litigation is the consequence.

The will provided, in relevant part, as follows:

“Third: All the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and wheresoever situate, to which I may be entitled, or of which I may have power to dispose at my demise, I give, devise and bequeath absolutely to my beloved wife, Martha M. Horton.

“Fourth : Should my said wife predecease me,…