Elizabeth P. Ballantine, as Executors of the Estate of Percy Ballantine, Deceased v. Laurie W. Tomlinson, as District Director of Internal Revenue

JONES, Circuit Judge.

Percy Ballantine, a resident of Florida, died in 1954. He left a will by which he gave cash legacies to grandchildren, friends and employees of a total amount of $16,000. He gaye automobiles, boats, household furniture and furnishings, jewelry, clothing and personal effects to his wife, Elizabeth Parks Ballantine. He gave his wife twenty-five per cent, of his residuary estate, free from transfer and estate taxes, and gave his six children seventy-five per cent, of the residue, charged with transfer and estate taxes. The testator’s wife and three of the children were named…