Roland H. Del Mar and the Riggs National Bank of Washington, D. C., as Executors of the Estate of Charles Delmar, Deceased v. United States

This is an appeal from a summary judgment for the United States in an action for a federal estate tax refund. The relevant facts are stipulated. Mrs. Delmar, dissatisfied with the terms of her husband’s will, exercised her option under 18 D.C.Code § 211 (1961) 1 to take one-third 2 of the “surplus” remaining in the estate after the payment of “debts.” 3 In computing the estate tax appellants proceeded on the theory that the amount of property which the widow received by her election, and thus the amount eligible for the marital deduction, was a portion of the surplus remaining after the…