RYAN, Chief Judge.
Defendant's motion for summary judgment dismissing the complaint is granted. The interest which passed to the decedent's widow under the will was a terminable interest which did not qualify for the marital deduction (Sec. 2056(b)(1), 26 U.S.C.)
The facts are not in dispute. Under Article Eighth of the will of decedent, his widow was given an interest in trust in the residue of his estate, out of which she was to receive all the income from...
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