Allen Johnson, Administrator D/b/n C.T.A. Of the Estate of Eleanor Brazelton v. United States

HARRISON L. WINTER, Chief Judge:

The United States appeals from a judgment entered against it based upon the ruling that the plaintiff estate was entitled to an estate tax deduction under § 2053 of the Internal Revenue Code of 1954, 26 U.S.C. § 2053, which had erroneously been disallowed, and hence was entitled to a tax refund to the extent that it had overpaid federal estate taxes as a result of the disallowance. We conclude that on the present record the district court erred in awarding the refund. We reverse and remand for further proceedings.

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Eleanor Brazelton died testate on September 10,…