Court of Appeals for the Second Circuit September 3, 1963, 320, Docket 28041 (United States Trust Company of New York, Estate of Ralph Slocum Davenport, Deceased v. Commissioner of Internal Revenue)

LUMBARD, Chief Judge.

The sole question in this case is whether certain property left to a surviving spouse, which was relinquished by her in return for an agreement by the decedent’s daughters to allow the probate of another will devising French realty to her, qualifies for the marital deduction. We affirm the determination of the Tax Court, 38 T.C. 670 (1962), disallowing said deduction.