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SCRIPPS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7480-7483.

96 F.2d 492 (1938)

SCRIPPS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

May 4, 1938.

Attorney(s) appearing for the Case

Paul Patterson, of Cleveland, Ohio (Paul Patterson, Baker, Hostetler, Sidlo & Patterson, and John C. Morley, all of Cleveland, Ohio, on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

The petitions for review involve identical legal questions: Whether estate taxes paid by a revocable trust created by the decedent in his lifetime may be deducted from the income of the trust notwithstanding section 23(c) of the Revenue Acts of 1928 and 1932, 26 U.S.C.A. § 23 note, which provides that estate taxes shall be allowed as a deduction only to the estate; and the subsidiary question whether interest on deferred payments of estate...

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