Estate of Martin v. Commissioner

*867OPINION.

Van Fossan:

In the case of Julia Butterworth et al., 23 B. T. A. 838, the Board, in an exhaustive opinion, reviewed the decisions applicable to the facts here presented. In that case decedent’s widow elected to take under the will in lieu of dower. In the taxable years the trustees under decedent’s will paid over to the widow the sums to which she was entitled under the will and claimed deductions therefor in computing net income of the testamentary trust. The amounts so paid to the widow, plus the amounts similarly paid to her in previous years, were not equal to the value of the…