Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal Revenue

ORR, Circuit Judge.

Edward A. Cunha, a resident of San Mateo County, California died testate on August 6, 1954, leaving surviving him his widow, Helen V. Cunha, and a son. Thereafter petitioner was duly appointed executor of the estate and in due course petitioned the court in which the probate proceedings were pending for an allowance for the widow’s support until administration would be completed. Said court, pursuant to section 680 of the California Probate Code, entered an order granting Helen V. Cunha a “family allowance” of $600 a month, which amount it subsequently increased to $900. A…