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UNITED STATES v. ALLEN

No. 6601.

293 F.2d 916 (1961)

UNITED STATES of America, Appellant, v. Curtis ALLEN, Wharton Allen, George Nelson Allen, and The First National Bank of Colorado Springs, Executors of the Estate of Maria McKean Allen, Appellees.

United States Court of Appeals Tenth Circuit.

As Amended on Rehearing August 22, 1961.

Attorney(s) appearing for the Case

I. Henry Kutz, Washington, D. C. (Louis F. Oberdorfer, Lee A. Jackson and L. W. Post, Washington, D. C., were with him on brief), for appellant.

James A. Moore, Philadelphia, Pa. (Ben S. Wendelken, Colorado Springs, Colo., was with him on brief), for appellees.

Before MURRAH, Chief Judge, and BRATTON and BREITENSTEIN, Circuit Judges.

MURRAH, Chief Judge.

This is an appeal from a judgment of the trial court awarding plaintiff-executors a refund for estate taxes previously paid.

The pertinent facts are that the decedent, Maria McKean Allen, created an irrevocable trust in which she reserved 3/5ths of the income for life, the remainder to pass to her two children, who are the beneficiaries of the other 2/5ths interest in the income. When she was approximately seventy-eight years old, the...

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