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SCHMIDT'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 13760.

220 F.2d 63 (1955)

ESTATE of Arthur A. SCHMIDT, Deceased, Marjorie Mosher Schmidt, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

February 17, 1955.

Attorney(s) appearing for the Case

Dana Latham, A. R. Kimbrough, Henry C. Diehl, Los Angeles, Cal., for appellants.

H. Brian Holland, Asst. Atty. Gen., Harry Marselli, Carolyn R. Just, Ellis N. Slack, Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, I. R. S. Washington, D. C., for respondent.

Before STEPHENS and FEE, Circuit Judges, and LING, District Judge.

STEPHENS, Circuit Judge.

We are here reviewing a decision of The Tax Court, 19 T.C. 54, by which the petitioner lost her claim for a redetermination of the estate tax. By agreement of the parties, there will be no dispute as to the sum of the correct tax, once it is decided whether a gift tax has been paid on certain gifts made to the decedent in 1946, thereby qualifying the gifts as property previously taxed and therefore...

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