Cole v. Granquist

KILKENNY, District Judge.

The question presented is whether the estate of Henry B. Van Duzer may deduct, for estate tax purposes, the sum of $21,412.20 as an additional claim against decedent at the time of his. death. A rather complete statement of the facts is required.

The decedent, herein referred to as Van Duzer, and Frances L. Van Duzer were married prior to 1930 and remained married and lived together as husband and wife until their deaths on April 28, 1951, and November 26, 1952, respectively. Van Duzer, in his last will and testament, gave the residue of' his estate to his wife, “to…