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GELB v. C. I. R.

No. 33, Docket 26952.

298 F.2d 544 (1962)

Rose GELB, Executrix, Victor Edwin Gelb, Manufacturers Trust Company, Executors, of the Estate of Harry Gelb, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided January 22, 1962.

Attorney(s) appearing for the Case

Sanford Saideman, New York City, for petitioners.

Morton K. Rothschild, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A Jackson, Robert N. Anderson, Attys., Dept. of Justice), Washington, D. C., for respondent.

Before CLARK, FRIENDLY and KAUFMAN, Circuit Judges.

FRIENDLY, Circuit Judge.

The executors under the will of Harry Gelb petition for review of a decision of Judge Opper in the Tax Court, 19 T.C.M. 987, which sustained the Commissioner's determination that a residuary trust created by the will did not qualify for the marital deduction. We agree that no deduction was warranted under § 812(e) (1) (F) of the Internal Revenue Code of 1939, as added by § 361(a) of the Revenue Act of 1948, c. 168, 62 Stat. 110,...

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