Esther Brocka Folkerds, of the Estate of A. C. Brocka, Deceased v. United States

TALBOT- SMITH, Senior District Judge.

This is an action brought pursuant to 28 U.S.C. § 1346(a)(1) (1970) to recover $17,001.25 in federal estate taxes alleged to have been overpaid by the estate of A. C. Brocka. The facts are not in dispute. The controversy centers on whether, under Brocka’s will and Iowa law, certain property passing to the surviving spouse abates for the purpose of paying debts, costs of administration and federal estate taxes. If it does abate, there will be no marital deduction 1 (since no corresponding interest passed to the surviving spouse), and the federal estate tax…