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NEWTON TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4177, 4184.

160 F.2d 175 (1947)

NEWTON TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. NEWTON TRUST CO. et al.

Circuit Court of Appeals, First Circuit.

March 5, 1947.

Attorney(s) appearing for the Case

David Burstein, of Boston, Mass. (John T. Powell, of Boston, Mass., on the brief), for Newton Trust Co., et al.

Carlton Fox, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and A. F. Prescott and Hilbert P. Zarky, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This case involves cross appeals from a redetermination by the Tax Court of estate tax deficiencies. Two questions are presented: (1) whether certain bequests to charities in the will of decedent are sufficiently ascertainable to be allowed as deductions under Internal Revenue Code, § 812(d), 26 U.S.C.A. Int.Rev.Code, § 812(d), and (2), the measure of the value of the property includible in the gross estate by reason of the exercise...

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