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VACCARO v. UNITED STATES

No. 11221.

149 F.2d 1014 (1945)

VACCARO et al. v. UNITED STATES et al.

Circuit Court of Appeals, Fifth Circuit.

June 14, 1945.

Attorney(s) appearing for the Case

Arthur A. Moreno, of New Orleans, La., for appellants.

Helen R. Carloss and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and A. P. Schiro, III., Asst. U. S. Atty., of New Orleans, La., for appellees.

Before HOLMES, McCORD, and LEE, Circuit Judges.

HOLMES, Circuit Judge.

Prior to 1922, Luca Vaccaro, a resident of Louisiana, made inter vivos gifts to his wife of community property valued, for estate tax purposes, at $269,680. Article 1749 of the Louisiana Civil Code provides that all donations made between married persons during marriage shall always be revocable by the donor. Vaccaro died in 1936 without having exercised his power to revoke. The estate tax statute in force at the time of his death, Section 302...

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