Estate of Irvin C. Nelson, Deceased, Florine Nelson, Administratrix v. Commissioner of Internal Revenue

RIVES, Circuit Judge.

The sole question for review is whether the Tax Court was justified in holding that certain real property included in the Irvin C. Nelson estate upon his death in September, 1950, was entirely homestead under Florida law, in which his widow could acquire only the “terminable interest” excluded from any marital deduction under 26 U.S.C.A. § 812(e) (1) (B) of the 1939 Internal Revenue Code. 1

The material facts, as stipulated and found by the Tax Court, reveal that Nelson died intestate on September 17, 1950, survived by Florine Nelson, his widow and administratrix of his…