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PITTS v. HAMRICK

No. 7049.

228 F.2d 486 (1955)

R. C. PITTS, Individually and as Director of Internal Revenue, Appellant, v. Catherine P. HAMRICK and Wylie L. Hamrick, as Administrators of the Estate of Lyman A. Hamrick, deceased, Appellees.

United States Court of Appeals Fourth Circuit.

Decided December 30, 1955.

Attorney(s) appearing for the Case

Joseph F. Goetten, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., Joseph E. Hines, U. S. Atty., and W. A. Bull, Asst. U. S. Atty., Greenville, S. C., on the brief), for appellant.

T. Sam Means, Jr., and J. Davis Kerr, Spartanburg, S. C., for appellees.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PARKER, Chief Judge.

This is an appeal in an estate tax case involving the computation of the marital deduction allowed by the Revenue Act of 1948, 26 U.S.C. § 812(e). The estate involved is that of Lyman A. Hamrick, a resident of Cherokee County, South Carolina, who died intestate in the year 1950, leaving a widow and two children and an estate of $1,139,335.15. The probate court of Cherokee County, South Carolina,...

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