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CLEVELAND v. HIGGINS

No. 156.

148 F.2d 722 (1945)

CLEVELAND et al. v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

April 10, 1945.

Attorney(s) appearing for the Case

Earl A. Darr, of New York City (Francis A. Devin, of New York City, of counsel), for plaintiffs-appellees.

James B. M. McNally, U. S. Atty., of New York City (John B. Creegan and Joseph C. Kenney, Asst. U. S. Atty., both of New York City, of counsel), for defendant-appellant.

Before CHASE, HUTCHESON, and FRANK, Circuit Judges.

CHASE, Circuit Judge.

The plaintiffs are executors of the will of Alfred W. Erickson, a resident of the City of New York who died November 2, 1936. They duly filed an estate tax return and then elected, pursuant to the option provided by § 302(j) of the Revenue Act of 1926, as added by amendment by § 202 (a) of the Revenue Act of 1935, 26 U.S. C.A. Int.Rev.Acts, page 231, to have the value of the gross estate determined by a valuation as of one year after...

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