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COMMISSIONER OF INT. REV. v. MERCHANTS NAT. BANK OF BOSTON

No. 3787.

132 F.2d 483 (1942)

COMMISSIONER OF INTERNAL REVENUE v. MERCHANTS NAT. BANK OF BOSTON.

Circuit Court of Appeals, First Circuit.

December 30, 1942.

Attorney(s) appearing for the Case

Newton K. Fox, Sp. Asst. to Atty. Gen., (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and J. P. Wenchel, Gen. Counsel, B. of I. R., and Ralph F. Staubly, Sp. Atty., B. of I. R., all of Washington, D. C., of counsel), for the Commissioner.

Edward C. Thayer, of Boston, Mass., for taxpayer.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

In this case the Board of Tax Appeals reversed the determination by the Commissioner of Internal Revenue of deficiencies of $42,825.69 in income tax for 1937, and $26,290.93 in respondent's estate tax. The Commissioner has filed this petition for review.

The facts in this case are not in dispute and may be stated briefly as follows: Ozro M. Field, testator, died in 1936 leaving a gross estate of $366,527.66, which included property...

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