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DAUPHIN DEPOSIT TRUST COMPANY v. McGINNIS

No. 14357.

324 F.2d 458 (1963)

DAUPHIN DEPOSIT TRUST COMPANY, Conway H. Olmsted, Henry C. Olmsted and Spencer G. Nauman (Now Deceased), Co-Executors of the Estate of Gertrude McCormick, Deceased, Appellants, v. E. A. McGINNIS.

United States Court of Appeals Third Circuit.

Decided November 7, 1963.

Attorney(s) appearing for the Case

James H. Stewart, Jr., Harrisburg, Pa. (James S. Bowman and Nauman, Smith, Shissler & Hall, Harrisburg, Pa., on the brief), for appellants.

Joseph Kovner, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Martin B. Cowan, Attorneys, Department of Justice, Washington, D. C., Bernard J. Brown, U. S. Atty., on the brief), for appellee.

Before McLAUGHLIN, STALEY and HASTIE, Circuit Judges.

STALEY, Circuit Judge.

This appeal requires us to determine whether plaintiffs' decedent, Gertrude McCormick, had such an interest in two separate trusts at the time of her death that they are includible in her gross estate under the applicable provisions of the Internal Revenue Code of 1939. In a suit for refund of estate taxes, the district court answered this question in the affirmative. 208 F.Supp. 228 (M.D.Pa., 1962).

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