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ESTATE OF WHIPPLE v. UNITED STATES

Civ. A. No. 1577.

286 F.Supp. 674 (1968)

ESTATE of James A. WHIPPLE, Deceased, Mildred G. Whipple, Executrix, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Kentucky, at Paducah.

July 9, 1968.

Attorney(s) appearing for the Case

J. Lane Peck, Schuette & Taylor, Paducah, Ky., Thomas J. Marshall, Paducah, Ky., for plaintiff.

E. W. Rivers, U. S. Dist. Atty., Louisville, Ky., for defendant.

OPINION

SHELBOURNE, Senior District Judge (by designation).

This is an action instituted by Mildred G. Whipple as the personal representative of the estate of James A. Whipple, deceased, to recover federal estate tax assessed by the Commissioner of Internal Revenue. The amount involved in this proceeding, the portion of the assessment relating to the widow's marital deduction and the interest assessed and paid, is not in dispute.

James A. Whipple...

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