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IN RE KROGER'S ESTATE

No. 9793.

145 F.2d 901 (1944)

In re KROGER'S ESTATE. KROGER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 4, 1944.

Attorney(s) appearing for the Case

Elden McFarland, of Boston, Mass., and C. Chester Guy, of Washington, D. C. (Ike Lanier, of Cincinnati, Ohio, John E. Marshall, of Washington, D. C., and Edward J. Quinn, of Chicago, Ill., on the brief), for petitioners.

Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The Tax Court decided that there is an $8,647,700.89 deficiency in the estate tax due from appellants as executors of the will of the decedent, B. H. Kroger. The decision of the Tax Court was grounded upon its finding that the creation by the decedent of two trusts by indenture of February 13, 1928, and the contemporaneous transfer by him of Treasury notes of $12,000,000 face value, to the nominated trustees were for the purpose of barring the...

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