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NETTZ v. PHILLIPS

Civ. No. 4-1066.

202 F.Supp. 270 (1962)

Frances Ann NETTZ, Executrix of the Estate of H. L. Nettz, Deceased, Plaintiff, v. V. Lee PHILLIPS, District Director of Internal Revenue, Defendant.

United States District Court S. D. Iowa, Central Division.

February 12, 1962.

Attorney(s) appearing for the Case

John H. Raife, Des Moines (of Dickinson, Throckmorton, Parker, Mannheimer & Raife), and J. R. Larson, Atlantic, Iowa, for plaintiff.

Donald A. Wine, U. S. Atty., Des Moines, Iowa, and John T. Piper, Dept. of Justice, Washington, D. C., for defendant.

STEPHENSON, Chief Judge.

This matter came on for hearing after the parties hereto filed stipulations of facts herein followed by motions for summary judgment on behalf of each. The facts are not in dispute. The issue before the court involves a determination of whether property passing from decedent to surviving spouse by will qualified for the marital deduction permitted under the Federal Estate Tax laws. (Section 812(e) of the Internal Revenue Code of 1939, as amended...

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