Estate of Claudia M. Robertson, Deceased v. United States

This case was originally filed by Ernest Robertson as executor of the estate of Claudia M. Robertson against the United States of America seeking a refund of a tax paid by the estate. The district court entered an order denying the refund upon determining that the Internal Revenue Service had properly disallowed a certain marital deduction. The sole issue presented for our review is whether the bequest from the testatrix, Claudia M. Robertson, to her husband, Ernest Robertson, was a terminable interest under section 2056 of the Internal Revenue Code. If so, the gift cannot qualify as a…