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RODENBOUGH v. UNITED STATES

No. 3702.

25 F.2d 13 (1928)

RODENBOUGH v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

March 28, 1928.

Attorney(s) appearing for the Case

William C. Alexander, Jr., Porter, Foulkrod & McCullagh, and Walter Lee Sheppard, all of Philadelphia, Pa., for plaintiff in error.

George W. Coles, U. S. Atty., and Mark Thatcher, Asst. U. S. Atty., both of Philadelphia, Pa. (Clarence M. Charest and William T. Sabine, Jr., both of Washington, D. C., of counsel), for the United States.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

WOOLLEY, Circuit Judge.

The United States brought this action against Elmer E. Rodenbough, executor of the will of Elizabeth McCahan Rodenbough, to recover taxes on a sum claimed as a deduction in determining the decedent's estate tax and disallowed by the Commissioner of Internal Revenue under provisions of Section 403 (a) (2) of the Revenue Act of 1918 (Comp. St. § 6336¾d), which read as follows:

"Sec. 403...

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