Estate of Proctor D. Rensenhouse, Deceased, the Michigan Trust Company, on Review v. Commissioner of Internal Revenue, on Review

The above cause coming on to be heard upon the record, the briefs of the parties, and the arguments of counsel in open court, and it appearing that petitioning executor claimed a marital deduction for a widow’s allowance under Section 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e), and that the Tax Court denied such claim on the ground that the widow’s allowance did not constitute property passing from the decedent, as defined in Section 812(e)(3); and it further appearing that the grounds upon which the Tax Court decided the case have been abandoned by the Treasury…