A. J. Batterton, of the Will of Mary Todd Batterton, Deceased v. United States

TUTTLE, Circuit Judge:

The decision in this ease turns upon our deciding whether a contract to make mutual wills, carried out by the decedent in favor of her husband by the execution of a will “pursuant to the attached contract this day made,” and which was attached as an exhibit to the will, became a part of the will by incorporation in such manner as to convert what might otherwise appear to be a residuary bequest in fee simple to the husband into a life estate.

The resolution of the question is necessary to determine whether the estate of the decedent is entitled to deduct one half of the…