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WHITTEMORE v. UNITED STATES

No. 18577.

383 F.2d 824 (1967)

Clinton L. WHITTEMORE, Jr., and Anne W. Whittemore, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied November 1, 1967.

Attorney(s) appearing for the Case

Harry W. Kroeger, St. Louis, Mo., for appellants; Arthur B. Shepley, Jr., St. Louis, Mo., was on the brief.

Benjamin M. Parker, Atty., Dept. of Justice, Washington, D. C., for appellee; on the brief were Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Dept. of Justice, Lee A. Jackson, Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., Richard D. Fitzgibbon, Jr., U. S. Atty., and John A. Newton, Asst. U. S. Atty., St. Louis, Mo.

Before VOGEL, Chief Judge, GIBSON and HEANEY, Circuit Judges.

HEANEY, Circuit Judge.

This case presents the question: Are fiduciary fees for the management, conservation or maintenance of that part of a trust or estate consisting of municipal bonds (the interest income which is taxfree) deductible under 26 U.S.C. § 212 (1964)? We reverse the decision of the District Court and hold that to the extent that the municipals produced taxable income or were held for that purpose, the fees, whether measured by the income or the...

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