District Court, D. Maryland April 2, 1965, Civ. A. 15334 (Dickson v. United States)

MICHIE, District Judge.

This case comes to me on the Government’s motion for summary judgment, both parties agreeing that the facts are not in dispute.

The issue in question is whether a monthly bequest to a decedent’s widow, given to her by the express language of

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the will for the period up to the executors’ final accounting and settlement of the estate, qualifies for the estate tax marital