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MISSISSIPPI VALLEY TR. CO. v. COMMISSIONER OF INT. REV.

No. 12759.

147 F.2d 186 (1945)

MISSISSIPPI VALLEY TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 6, 1945.

Attorney(s) appearing for the Case

Abraham Lowenhaupt, of St. Louis, Mo. (Stanley S. Waite, Norman Begeman, and Lowenhaupt, Waite, Chasnoff & Stolar, all of St. Louis, Mo., on the brief), for petitioners.

Helen Goodner, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

G. A. Youngquist, F. W. Thomas, and Fowler, Youngquist, Furber, Taney & Johnson, all of Minneapolis, Minn., amici curiae.

Before GARDNER, WOODROUGH, and JOHNSEN, Circuit Judges.

JOHNSEN, Circuit Judge.

Is a donee liable (to the extent of the value of the gift) for a deficiency in the gift taxes of his donor, where the donor is solvent but no steps to determine a deficiency against him have ever been taken, and the right to make a deficiency assessment against him has become barred by the statute of limitations?

Moore v. Commissioner, 2 Cir., 146 F.2d 824, Baur v. Commissioner, 3 Cir.,

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