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HOFFMAN v. McGINNES

No. 12911.

277 F.2d 598 (1960)

Zella G. HOFFMAN and First National Bank & Trust Co. in Waynesboro, Executors of the Estate of Emmert D. Hoffman, Deceased, Appellants, v. Edgar A. McGINNES, District Director of Internal Revenue, Appellee.

United States Court of Appeals Third Circuit.

Decided April 11, 1960.

Attorney(s) appearing for the Case

Henry D. O'Connor, Philadelphia, Pa., for appellants.

Carter Bledsoe, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Marvin W. Weinstein, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Philadelphia, Pa., Sullivan Cistone, Asst. U. S. Atty., Bangor, Pa., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Was the appellant estate entitled to a marital deduction in respect to federal estate taxes under Section 2056(b) (5) of the Internal Revenue Code of 1954?1

The issue is presented by this appeal from the Order of the District Court granting summary judgment in favor of the District Director of Internal Revenue in an action for refund of federal estate taxes and interest paid following denial of the claimed...

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