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COMMISSIONER OF INTERNAL REV. v. HOFHEIMER'S ESTATE

No. 113.

149 F.2d 733 (1945)

COMMISSIONER OF INTERNAL REVENUE v. HOFHEIMER'S ESTATE et al. HOFHEIMER'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 25, 1945.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Robert Koerner, Sp. Assts. to Atty. Gen., for the Commissioner.

Joseph M. Proskauer, Norman S. Goetz, Wilbur H. Friedman, and Charles Looker, all of New York City, for Corinne Hofheimer et al.

Before EVANS and CHASE, Circuit Judges, and HINCKS, District Judge.

CHASE, Circuit Judge.

These petitions by the Commissioner and by the executors of the will of Lester Hofheimer both present related issues as to the includibility in the gross estate of the decedent under § 302(d) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev. Acts page 229 et seq. of the value, the corpus being limited to his own contribution thereto, of the life estates and that of the remainder interests in two inter vivos trusts, one of which...

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