SEYMOUR NATIONAL BANK, ADMR. v. Heideman

This is an action instituted by appellants against the appellee for the purpose of obtaining a declaratory judgment on the question of whether any part of the Federal Estate Tax in the estate of Frank H. Heideman, deceased, should be borne by the widow where the entire amount of the property passing to the widow, except the widow’s support allowance, qualifies for marital deduction under the Internal Revenue Code.

The facts were entirely admitted by the pleadings and are undisputed.

Appellants’ complaint, omitting formal parts, reads as follows:

1. The plaintiff, The Seymour National Bank, as…