ROBERT L. TAYLOR, Chief Judge.
OPINION AS RENDERED FROM THE BENCH
This is a suit to recover Federal estate taxes in the sum of $1,538.25, with interest, allegedly overpaid by the Hamilton National Bank of Knoxville, executor of the estate of John Edd Bradley, who died on March 10, 1961.
The parties agree that the sole question involved is whether the year's support provided by the laws of Tennessee for the surviving spouse was a terminable interest...
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