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GRAHAM v. MILLER

No. 8202.

137 F.2d 507 (1943)

GRAHAM et al. v. MILLER et al.

Circuit Court of Appeals, Third Circuit.

Decided August 4, 1943.

Rehearing Denied September 20, 1943.

Attorney(s) appearing for the Case

Gifford K. Wright, of Pittsburgh, Pa. (Alter, Wright & Barron, of Pittsburgh, Pa., on the brief), for appellants.

Carolyn E. Agger, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key, and Helen R. Carloss, Sp. Assts. to the Atty. Gen., and Charles F. Uhl, U. S. Atty., of Pittsburgh, Pa., on the brief), for respondents.

Before BIGGS, JONES, and GOODRICH, Circuit Judges.

BIGGS, Circuit Judge.

This case was heard on an agreed statement of facts. The question presented for our determination is whether the plaintiffs, as trustees under the will of Nettie McKee Graham, are entitled to claim as a deduction for tax purposes from the income of the trust for the year 1940 the amount of $65,026.52, this being the sum which was distributable on January 1, 1941, to the beneficiaries. The tax period of the trust coincided with the calendar year...

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