THOMSEN, Chief Judge.
This is a suit for refund of estate taxes claimed to have been overpaid. The principal issue is whether five parcels of real estate, held by decedent and his wife as tenants by the entireties, qualify for the marital deduction despite the provisions of a contract between the decedent and his wife.
Plaintiffs are executors under the will of John C. Lindsey, who died on February 13, 1952. On October 25, 1949, he had executed a will, by...
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