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FARMERS' LOAN & TRUST CO. v. BOWERS

22 F.2d 464 (1927)

FARMERS' LOAN & TRUST CO. v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

August 25, 1927.

Attorney(s) appearing for the Case

Taylor, Blanc, Capron & Marsh, of New York City (Henry C. Eldert, Charles Angulo, and Russell L. Bradford, all of New York City, of counsel), for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Thomas J. Crawford and Frank Chambers, Asst. U. S. Attys., both of New York City, of counsel), for defendant.

KNOX, District Judge.

Upon a consideration of plaintiff's motion for a rehearing with respect to the estate tax levied on such portion of the trust estate of William Waldorf Astor, deceased, as consisted of Liberty Bonds, I am inclined to adopt plaintiff's argument that these bonds are exempt from taxation. Such result would seem to follow from an analysis of the exemption provision of the various war bond statutes, and the amendment of the Fourth Liberty Loan Act...

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