In Re Estate of Phyllis Ellerton McCord Deceased. U. S. Bratton, Jr. v. United States

McCREE, Circuit Judge.

This is an appeal from the grant of summary judgment in favor of the government in an action for the refund of federal estate taxes. The parties stipulated the facts and the only issues before us are questions of law.

The decedent died November 12, 1968, leaving a gross estate amounting to $1,679,269.61. She was survived by the only child born to her, a daughter suffering from Down’s Syndrome (Mongolism). The child had resided in a state institution in Lapeer, Michigan, for twelve years before the death of her mother. After making a number of specific bequests, the…