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MORENO'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 15949.

260 F.2d 389 (1958)

ESTATE OF Florence B. MORENO, Deceased, Harriet Moreno Bischoff and St. Louis Union Trust Company, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied November 17, 1958.

Attorney(s) appearing for the Case

William W. Crowdus and Edward E. Murphy, Jr., St. Louis, Mo., for petitioners.

Carolyn R. Just, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney, and Louise Foster, Attys., Dept. of Justice, Washington, D. C., were on the brief), for respondent.

Before SANBORN, WOODROUGH and VOGEL, Circuit Judges.

WOODROUGH, Circuit Judge.

This is a petition to review the decision of the Tax Court which upheld a deficiency assessment of estate tax against taxpayers, executors of the estate of Florence B. Moreno, who died on May 3, 1952. The opinion of the Tax Court is reported at 28 T.C. 889.

The Tax Court found as a fact that on December 29, 1939, Florence B. Moreno executed an irrevocable trust to which she transferred $125,000 face...

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