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FIRST NATIONAL BANK OF JANESVILLE v. NELSON

No. 15158.

355 F.2d 546 (1966)

The FIRST NATIONAL BANK OF JANESVILLE, a National Banking Corporation, as Executor in the Estate of Joseph A. Craig, deceased, Plaintiff-Appellee, v. E. J. NELSON, District Director of Internal Revenue, Defendant-Appellant.

United States Court of Appeals Seventh Circuit.

January 10, 1966.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Jonathan S. Cohen, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., James B. Brennan, U. S. Atty., Milwaukee, Wis., Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., for appellant; Franklyn M. Gimbel, Asst. U. S. Atty., of counsel.

Malcolm P. Mouat, William S. Wood, Janesville, Wis., Clifford A. Pedderson, Rockford, Ill., Nowlan, Mouat, Lovejoy, McGuire & Wood, Janesville, Wis., for appellee.

Before DUFFY, SCHNACKENBERG and KILEY, Circuit Judges.

DUFFY, Circuit Judge.

The issue presented on this appeal is whether the sum of $100,000 bequeathed from husband to wife, qualifies for a marital deduction under § 2056 of the Internal Revenue Code of 1954.

The Internal Revenue Service disallowed the deduction, and the question was then submitted to the District Court where both parties moved for a summary judgment. The District Court held the deduction should have been allowed and ordered a refund. This...

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