United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, Deceased

JOHNSEN, Chief Judge.

The District Court held, 176 F.Supp. 433, that a widow’s allowance under the descent statutes of Nebraska, which had been authorized by the County Court and had actually been paid to her, qualifies as a marital deduction for estate tax purposes, under 26 U.S.C.A. (I.R.C.1954) § 2056.

The suit involved was one by a deceased husband’s executors, under 28 U.S.C.A. § 1346(a) (1), after exhaustion of the necessary administrative procedures, for recovery of the tax paid by them on the amount of the widow’s allowance, after the Internal Revenue Service had *253disallowed the marital…