Mozelle Evans, Individually and as of the Estate of Marvin Evans v. United States

PHILLIPS, Senior Circuit Judge.

The question presented on this appeal is whether the will of Marvin Evans, a resident of Crockett County, Tennessee, who died January 17, 1976, created an estate in his widow qualifying for the marital deduction permitted by the federal estate tax law. In a memorandum opinion unofficially reported at 50 A.F.T.R.2d paragraph 148,537, District Judge Harry W. Wellford (now a judge of this Court) held that the bequest did not qualify for the marital deduction. The widow, Mrs. Mozelle Evans, individually and as Executrix of the will of her husband, appeals. We affirm.