Estate of Kennedy v. United States

FINDINGS OF FACT and CONCLUSIONS OF LAW

DONALD RUSSELL, District Judge.

This action to recover federal estate taxes, allegedly erroneously and illegally assessed and collected of the plaintiff, involves the right of the estate to a marital deduction for property awarded the widow of the testator by way of dower.

The facts have been stipulated between the parties and such stipulation is hereby adopted as the Findings of Fact herein.

From such stipulation, it appears that, on account of property awards, partially in cash and partially in land, to the wid ow by way of dower, the plaintiff, as…