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AWTRY'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 15181.

221 F.2d 749 (1955)

ESTATE OF Emmet AWTRY, Deceased, Nellie Awtry, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

April 26, 1955.

Attorney(s) appearing for the Case

Ned P. Gilbert, Oskaloosa, Iowa, for petitioner.

L. W. Post, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to the Atty. Gen., were with him on the brief), for respondent.

Before SANBORN, COLLET and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

This case is before this court on petition by the Estate of Emmet Awtry, Deceased, for review of the decision of The Tax Court, 22 T.C. 91, determining a deficiency in estate tax in the amount of $3,823.12. The Commissioner and The Tax Court denied petitioner a marital deduction as to certain property, hereinafter described, held by decedent and his spouse as joint tenants. The court based its decision...

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