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BULL v. SMITH

No. 206.

119 F.2d 490 (1941)

BULL et al. v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

May 5, 1941.

Attorney(s) appearing for the Case

Wiggin & Dana, of New Haven, Conn. (Frederick H. Wiggin and Grant N. Nickerson, both of New Haven, Conn., of counsel), for plaintiffs-appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewell Key, J. Louis Monarch, and William L. Cary, Sp. Assts. to the Atty. Gen., and Robert P. Butler, U. S. Atty., and Valentine J. Sacco, Asst. U. S. Atty., both of Hartford, Conn., for defendant-appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The plaintiffs are the executors of the will of Alice E. Kingsbury, who died on April 4, 1937. They filed a federal estate tax return on July 2, 1938, reporting a tax liability for the estate in the amount of $134,450.21, which was paid on July 2, 1938. The property of the estate was valued as of April 4, 1938, under the election of the taxpayers to have the property valued as of one year...

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