John Andrew Smith, of the Estate of Jamie H. Smith, Plaintiff v. United States

CUDAHY, Circuit Judge.

John Andrew Smith (the “husband”), executor of the estate of Jamie H. Smith (the “decedent”), filed this appeal to recover $14,103.63 in estate taxes and interest from the United States. Appellant contends that the taxed property was bequeathed to him in fee simple and should therefore be subject to the marital deduction under Section 2056 of the Internal Revenue Code of 1954. 26 U.S.C. § 2056. The United States claims that Smith only received a life estate in the property, a terminable interest not subject to the marital deduction. Both sides filed for summary judgment…