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NATIONAL BANK OF COMMERCE OF PORTLAND v. CLAUSON

No. 4971.

226 F.2d 446 (1955)

NATIONAL BANK OF COMMERCE OF PORTLAND, Executor, Plaintiff, Appellant, v. Clinton A. CLAUSON, Collector, Defendant, Appellee.

United States Court of Appeals First Circuit.

November 2, 1955.

Attorney(s) appearing for the Case

Jotham D. Pierce, Portland, Me., Leonard A. Pierce, Portland, Me., on the brief; Hutchinson, Pierce, Atwood & Scribner, Portland, Me., of counsel, for appellants.

Frank E. A. Sander, Sp. Asst. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Washington, D. C., and Peter Mills, U. S. Atty., Portland, Me., on the brief for appellee.

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

WOODBURY, Circuit Judge.

This is an appeal by a bank acting in the capacity of an executor from a judgment in a suit brought by it against a Collector of Internal Revenue to recover estate taxes. The only question presented is whether the plaintiff-executor's decedent, Isabelle C. Harmon, was a transferor within the meaning of § 811 (d) of the Internal Revenue Code of 1939 as to one-third of a certain inter vivos trust created in January 1926.

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