Reed v. United States

MEMORANDUM OPINION

REGAN, District Judge.

This is an action for refund of federal estate taxes and interest. We have jurisdiction under Section 1346(a) (1), 28 U.S.C. The sole controverted issue is the correctness vel non of the Commissioner’s calculation of the marital deduction. The relevant facts have been stipulated and are not in dispute.1

Decedent died testate, survived by his widow and one son. His will directs the payment of his debts, including the expenses of his last illness and funeral, makes a number of specific bequests of personal and real property (including one parcel of real…