Estate of Mary Edwards Helms Peacock, Deceased, Wilbur T. Edwards, Jr. v. United States

ANDERSON, Circuit Judge:

This case presents the question of whether Mary Edwards Helms Peacock’s will granted her husband, Theodore A. Peacock, an interest in her residence which qualified for the federal estate tax marital deduction. The relevant codicil to the will provides:

I give, devise and bequeath to my residuary devisees and legatees ... my residence located at 1352 Willoughby Road, Birmingham, Jefferson County, Alabama, ... subject, however, to the right of my husband, Theodore A. Peacock, to occupy said property for as long as he desires. During the time my said husband occupies said…