U.S. Court of Appeals for the Fifth Circuit, 1970

John David Snodgrass, as Administrator of the Estate of John Milton Snodgrass, Deceased v. United States

John David Snodgrass, as Administrator of the Estate of John Milton Snodgrass, Deceased v. United States
U.S. Court of Appeals for the Fifth Circuit · Decided May 27, 1970 · Bell, Coleman, Ainsworth
427 F.2d 150; 26 A.F.T.R.2d (RIA) 6040; 1970 U.S. App. LEXIS 9031 (Federal Reporter, Second Series)

John David Snodgrass, as Administrator of the Estate of John Milton Snodgrass, Deceased v. United States

Opinion

PER CURIAM:

This appeal involves estate taxes. The decision below is reported. Snodgrass v. United States, N.D.Ala.1968, 308 F.Supp. 440.

The government concedes that the question whether a widow under Alabama law must pay her pro rata share of the federal estate tax, thereby reducing the marital deduction, is controlled adversely to the government by Cox v. United States, 5 Cir. 1970, 421 F.2d 576, 583-585.

The only other question presented is whether there was an evidentiary base for the verdict of the jury on valuation. The base was ample.

Affirmed.

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