Estate of Saida G. Selby, Deceased, and Estate of Myron C. Selby, Deceased, Victor M. Selby, Personal Representative v. United States

Opinion on Remand

BARRETT, Circuit Judge.

This is an appeal by the United States from a judgment entered against it for a refund of federal estate taxes in the amount of $28,841.59. The facts are complicated and lengthy; we will, therefore, repeat them only to the extent that they bear upon the legal issues necessary for disposition.

Myron C. Selby and Saida G. Selby were married in 1930 and had two children, Victor and Joy. Saida died on July 5, 1976, and, pursuant to her will, all of her property passed to her husband, Myron, if he survived her by thirty (30) days. Myron did survive his wife…