Estate of William Goldstein, Deceased, Thelma Zelinger v. Commissioner of Internal Revenue

JONES, Circuit Judge:

William Goldstein, a resident of Denver, Colorado, died on December 9, 1966. He left a will dated December 7, 1953, and a codicil thereto dated August 2, 1966. His will provided that, after the payment of debts, funeral expenses and other charges, the remainder of the estate should be held in trust with income payable to his wife, Elizabeth Goldstein, for life with a direction that the trustee should pay to her from principal such sums as were necessary for her support. By the will the testator named David Goldstein as executor and trustee. The codicil substituted Thelma…