Estate of Wiener v. United States

GRUBB, District Judge.

This is an action for refund of estate taxes paid under protest when a marital deduction in the amount of $10,000 was disallowed by the Internal Revenue Service.

Kurt Wiener died on May 6, 1960, and left a widow surviving. The widow petitioned the County Court of Milwaukee County for an allowance under Section 313.15(2) of the Wisconsin Statutes. On March 14, 1961, that court granted an allowance for support and maintenance in the sum of $8,333 plus $833 a month from April 1961 until the entry of the final decree settling the estate. On July 1, 1961, the executors paid…