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UNITED STATES v. DEAN

No. 4878.

224 F.2d 26 (1955)

UNITED STATES of America, Defendant, Appellant, v. Bertha DEAN, Executrix, Plaintiff, Appellee.

United States Court of Appeals First Circuit.

Decided June 30, 1955.

Attorney(s) appearing for the Case

George F. Lynch, Sp. Asst. to the Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson and Louise Foster, Sp. Assts. to the Atty. Gen., and Anthony Julian, U. S. Atty., Boston, Mass., were on the brief, for appellant.

John E. Rogerson, Boston, Mass., with whom William N. Swift and Hutchins & Wheeler, Boston, Mass., were on the brief, for appellee.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

WOODBURY, Circuit Judge.

This appeal by the United States from a judgment for the plaintiff in a suit to recover the amount of a deficiency in federal estate taxes paid under protest presents no issue of fact, all facts having been either settled by the pleadings or stipulated, and only a single question of law. That is whether, for the purpose of determining the amount of a decedent's net estate, a deduction may be taken...

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