District Court, E.D. New York May 21, 1965, 64-C-681 (Allen v. United States)

ZAVATT, Chief Judge.

Plaintiffs have instituted this action against the United States seeking a refund of estate taxes in the amount of $18,271.33. In essence they claim that the interest passing under the last will and testament of Chester A. Allen, to his widow, Kathleen M. Allen, qualifies for the marital deduction provided for in 26 U.S.C.