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COMMISSIONER OF INTERNAL REVENUE v. HAGER'S ESTATE

No. 9444.

173 F.2d 613 (1949)

COMMISSIONER OF INTERNAL REVENUE v. HAGER'S ESTATE.

United States Court of Appeals Third Circuit.

Decided February 23, 1949.

Attorney(s) appearing for the Case

Irving I. Axelrad, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Helen R. Carloss, A. F. Prescott, and Newton K. Fox, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Guy W. Gordon, of New York City (George A. Reiss, of New York City, on the brief), for respondents.

Before GOODRICH, McLAUGHLIN and KALODNER, Circuit Judges.

GOODRICH, Circuit Judge.

This case involves the liability of the estate of William M. Hager for asserted estate taxes under § 811(d) (2) of the Internal Revenue Code.1 The Tax Court decided in favor of the taxpayer and the Commissioner's appeal has asked reversal. This we are going to grant. We held the case after submission because it was indicated to us that the decision of the pending case of Commissioner v. Estate of Church

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