Flesher v. United States

CHRISTIE, District Judge.

This is an estate tax case, and it involves the question as to whether the interest in a trust estate taken by plaintiff under her husband’s will qualified for the-marital deduction under Section 812(e) (1) (F) of the Internal Revenue Code of' 1939, as amended by the Technical Amendments Act of 1958, Section 93, 26 U.S.C.A. § 2056(b) (5), as plaintiff contends, or whether it constituted a nondeductible terminable interest under Section 812(e) (1) (B) of the 1939 Code, 26 U.S.C.A. § 2056(b) (1). The case was. submitted on agreed facts which are-briefly summarized below.