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HELVERING v. PROCTOR

Nos. 166, 76.

140 F.2d 87 (1944)

HELVERING v. PROCTOR et al. SAME v. WASHINGTON TRUST CO.

Circuit Court of Appeals, Second Circuit.

January 12, 1944.

Attorney(s) appearing for the Case

L. W. Post, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key, Sp. Asst. to Atty. Gen., for petitioner.

John G. Jackson and George B. Brooks, both of New York City, for Proctor, et al.

Charles Welles Gross, of Hartford, Conn., for Washington Trust Co.

George Roberts and Henry L. Steitz, both of New York City, for trustees.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

L. HAND, Circuit Judge.

These appeals (petitions to review) are from two orders of the Tax Court, expunging deficiencies in estate taxes, assessed against executors of two decedent estates under the following circumstances. In Proctor's case the testatrix on December 18th, 1923, had executed two deeds, by one of which she transferred securities to trustees to pay the income to herself for life, and at her death to divide the principal into two equal parts, the principal...

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