Weeks v. Vandeveer

Andbews, Chief Referee.

This ease is concerned with the marital deduction; the burden of estate and inheritance taxes; and the effect of an election by the surviving spouse to take under the statute of descent and distribution.

Welzie W. Vandeveer died on October 31, 1964. His will was admitted to probate in this court on November 10, 1964. Mr. Vandeveer is survived by a widow, Wilda Ruth Vandeveer; a daughter, Ruth Vandeveer Basham; and a son, James W. Vandeveer.

Plaintiff is the executor of Mr. Vandeveer’s will, and he brings this action for a declaratory judgment.

Item One of the will contains…