disallowing marital deduction where widow relinquished to step-daughters property left by will in return for step-daughters’ agreement to allow probate of another will devis ing French property to widow
Estate of Ransburg v. United States
property left by decedent's will to his widow and relinquished by her to settle dispute with daughters over probate of another will does not qualify for marital deduction for federal estate tax purposes
United States Court of Appeals, Second Circuit
property left by decedent’s will to his widow and relinquished by her to settle dispute with daughters over probate of another will does not qualify for marital deduction for federal estate tax purposes
McGauley v. Commissioner