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FLESHER v. UNITED STATES

Civ. A. No. 710-F.

238 F.Supp. 119 (1965)

Ora FLESHER, as Executrix under Will of Fred Flesher, deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. West Virginia, at Fairmont.

January 19, 1965.

Attorney(s) appearing for the Case

Josephine H. Berry, Clarksburg, W. Va. (Stathers & Cantrall, Clarksburg, W. Va., on brief), for plaintiff.

John H. Kamlowsky, U. S. Atty., Fairmont, W. Va. (Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, Myron C. Baum, George A. Hrdlicka, Dept. of Justice, Washington, D. C., on brief), for defendant.

CHRISTIE, District Judge.

This is an estate tax case, and it involves the question as to whether the interest in a trust estate taken by plaintiff under her husband's will qualified for the marital deduction under Section 812(e) (1) (F) of the Internal Revenue Code of 1939, as amended by the Technical Amendments Act of 1958, Section 93, 26 U.S.C.A. § 2056(b) (5), as plaintiff contends, or whether it constituted a non-deductible terminable interest under Section...

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