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SKINNER'S ESTATE v. UNITED STATES

No. 13841.

316 F.2d 517 (1963)

ESTATE of Maria M. Coxe SKINNER, Deceased, Neil McFee Skinner and Girard Trust Corn Exchange Bank, Executors, Appellants, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Reargued November 23, 1962.

Decided April 11, 1963.

As Amended May 21, 1963.

Attorney(s) appearing for the Case

Donald E. Hogeland, Philadelphia, Pa., for appellants.

Loring W. Post, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., Joseph H. Reiter, Asst. U. S. Atty., on the brief), for appellee.

Before BIGGS, Chief Judge, GANEY, Circuit Judge, and SHERIDAN, District Judge.

BIGGS, Chief Judge.

The issue presented on this appeal is whether the decedent-settlor retained for her life the enjoyment of property, the corpus of an inter vivos irrevocable trust, so as to make the corpus includible in her gross estate for estate tax purposes within the purview of Section 811(c) (1) (B) (i) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(c) (1) (B) (i).1

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