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KLINE v. UNITED STATES

No. 8657.

313 F.2d 633 (1963)

Edwin F. KLINE, Executor of the Last Will and Testament of Fannie E. Kline, deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided February 16, 1963.

Attorney(s) appearing for the Case

Charles P. Mead, Wheeling, W. Va. (Russell B. Goodwin, Thomas A. Goodwin, and Goodwin, Mead & Goodwin, Wheeling, W. Va., on brief), for appellant.

Giora Ben-Horin, Atty. Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Attorney, Department of Justice, and Robert E. Maxwell, U. S. Atty., on brief), for appellee.

Before BOREMAN and BRYAN, Circuit Judges, and BUTZNER, District Judge.

PER CURIAM.

This appeal is from an order of the District Court granting the motion of the United States for summary judgment and dismissing the taxpayer's suit for refund of $84,162.47 paid in federal estate tax and interest. Upholding the Commissioner of Internal Revenue, the District Court disallowed as a deduction for federal estate tax purposes the value, as of the time of the death of testatrix, of a remainder interest...

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