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C. I. R. v. CANFIELD'S ESTATE

No. 145, Docket 26870.

306 F.2d 1 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Ellie G. CANFIELD, Deceased, Karl B. Smith, Jr., Administrator, C.T.A., Respondent.

United States Court of Appeals Second Circuit.

Decided June 25, 1962.

Attorney(s) appearing for the Case

L. W. Post, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for petitioner.

Ewing Everett, New York City (Stanley M. Moffat, New York City, on the brief) (Michael Loening, New York City, of counsel), for respondent.

Before LUMBARD, Chief Judge, and KAUFMAN and MARSHALL, Circuit Judges.

MARSHALL, Circuit Judge.

This is a petition for review of a Tax Court decision upholding the respondent estate's challenge to certain estate tax deficiencies asserted by petitioner.1

The material facts were stipulated and the Tax Court summarized them as follows:

"Ellie G. Canfield, deceased, herein referred to as decedent, was born on August 2, 1863, and died on January 24, 1955. At the time of her death and at all other...

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