Court of Appeals for the Tenth Circuit October 21, 1963, Nos. 7312, 7313 (Estate of Darby v. Wiseman)

BREITENSTEIN, Circuit Judge.

These are companion appeals relating to liability for federal estate tax. The executors paid the disputed tax and sued to recover, asserting, first, the right to ■change an election as to the deduction of administration expenses and, second, the right to take a widow’s allowance as an ■estate tax marital deduction.