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STEPHENS v. UNITED STATES

Civ. No. 2606.

270 F.Supp. 968 (1967)

Billie Lou STEPHENS and Montana Bank, a Montana banking corporation, Co-Executors of the Estate of Chris Jensen, Deceased, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court D. Montana, Great Falls Division.

July 20, 1967.

Attorney(s) appearing for the Case

Church, Harris, Johnson & Williams, Dale Forbes, Great Falls, Mont., for plaintiffs.

Jerome Hillis, Atty., Dept. of Justice, Washington, D. C., Moody Brickett, U. S. Atty., Butte, Mont., for defendant.

OPINION AND ORDER

RUSSELL E. SMITH, District Judge.

Plaintiffs, co-executors of the estate of Chris Jensen, deceased, having paid a deficiency in the estate taxes assessed by the Commissioner of Internal Revenue, sue for a refund. The case was submitted for decision upon stipulated facts.

Claims for refund sufficient in form were timely filed. This action was timely filed. Four issues were submitted:

1. How is the marital deduction to...

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