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KELLAR v. KASPER

Civ. No. 424.

138 F.Supp. 738 (1956)

Kenneth C. KELLAR, Surviving Executor of the Last Will and Testament and Estate of Chambers Kellar, Deceased, and as Executor of the Estate of Floy B. Kellar, Deceased, Plaintiff, v. T. C. KASPER, Collector of Internal Revenue of the United States of America for the District of South Dakota, Defendant.

United States District Court D. South Dakota, W. D.

February 28, 1956.

Attorney(s) appearing for the Case

Kenneth C. Kellar and R. E. Driscoll, Jr., Lead, S. D., for plaintiff.

Charles K. Rice, Acting Asst. Atty. Gen., Andrew D. Sharpe and Lester L. Gibson, Attorneys, Department of Justice, Washington, D. C., and Clinton G. Richards, U. S. Atty., Sioux Falls, S. D., for defendant.

MICKELSON, Chief Judge.

On April 15, 1948, shortly after the enactment of the marital deduction provisions in the Estate Tax statute, Chambers Kellar, an attorney, executed a will which revoked a prior will executed on November 23, 1945. The 1948 will was in effect when the decedent died on May 19, 1950. It provided, in part, as follows:

"Item 2. I give and bequeath to my wife, Floy B. Kellar, if living at the time of the Distribution of my estate, the sum...

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