United States v. Herbert R. Edmondson, as of H. L. Edmondson Estate

The judgment here appealed from was decided by the trial court in favor of the taxpayer on the authority of United States v. First National Bank and Trust Company of Augusta, 5 Cir., 297 F.2d 312. That case decided that the year’s support provisions under the laws of the State of Georgia were such as to bring such award for year’s support within the provisions of the Internal Revenue Code allowing a marital deduction. 26 U.S. C.A. § 2056. Since the decision of the trial court, the United States Supreme Court has decided the ease of Jackson v. United States, 84 S.Ct. 869. In the Jackson case…