Lincoln Rochester Trust Company v. United States

BURKE, Chief Judge.

This is a suit for refund of $14,055.22, with interest, paid as a deficiency assessment on the Federal Estate Tax by the estate of Albert E. Copeland. The question is whether the estate is entitled to a marital deduction under Sec. 812(e) (1) (F) of the 1939 Internal Revenue Code, as amended, 26 U.S.C.A, § 812(2) (1) (F) by reason of a provision of the decedent’s Will, devising to his widow a life estate with the right to use any part of the principal thereof.

The case was submitted on a written stipulation of facts, which facts are determined to be findings of fact herein.

Th…