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McINTOSH'S ESTATE v. COMMISSIONER OF INTERNAL REV.

Nos. 321-323, Dockets 24345-24347.

248 F.2d 181 (1957)

ESTATE of Mary Lois K. McINTOSH, deceased, Russell L. McIntosh and Empire Trust Company, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Mary Lois K. McINTOSH, deceased, Russell L. McIntosh and St. Louis Union Trust Company, Trustees and Transferees, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Mary Lois K. McINTOSH, deceased, Eugene Kilpatrick Perry, Transferee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided August 30, 1957.

Attorney(s) appearing for the Case

Pullman, Comley, Bradley & Reeves, Bridgeport, Conn., for petitioners in Nos. 24345 & 24346, Parker, Duryee, Benjamin, Zunino & Malone, New York City, for petitioner in No. 24347; Robert M. Benjamin, New York City, Arthur M. Comley, Bridgeport, Conn., Raymond A. Carter, New York City, Frederick Pope, Jr., Bridgeport, Conn., and Sidney D. Rosoff, New York City, of counsel.

Charles K. Rice, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and Morton K. Rothschild, Washington, D. C., for appellee-respondent.

Before CLARK, Chief Judge, and SWAN and POPE, Circuit Judges.

POPE, Circuit Judge.

The petitioners here are the Estate of Mary Lois K. McIntosh, deceased, and the above named transferees from said estate. The Commissioner determined a deficiency in estate tax due from that estate, and determined the same deficiency against the other petitioners as transferees. Separate petitions for redetermination were filed in the Tax Court, but since the petitioning transferees conceded that if a...

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