Nan W. Robertson, as of the Estate of James S. Robertson, Deceased v. United States

RIVES, Circuit Judge.

This appeal is from a judgment denying recovery of federal estate taxes assessed against and collected from the estate of Janies S. Robertson. 1 The appellant asserts error in the disallowance of the claim of a marital deduction in the amount of $90,496.52, the value of the property which the widow took under Mr. Robertson’s will.

Mr. Robertson; his wife, Nan W. Robertson; and his children, two adult daughters, all resided at Tuscaloosa, Alabama, where his will was executed on January 14, 1947. Mr. Robertson died on April 7, 1952. During the same month his will was…