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NEW ENGLAND MERCHANTS NAT. BANK OF BOSTON v. UNITED STATES

No. 6929.

384 F.2d 176 (1967)

The NEW ENGLAND MERCHANTS NATIONAL BANK OF BOSTON, Executor u/w Martha A. Alford, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

October 17, 1967.

Attorney(s) appearing for the Case

Samuel B. Potter, Boston, Mass., with whom Herrick, Smith, Donald, Farley & Ketchum, Boston, Mass., was on brief, for appellant.

Robert H. Solomon, Atty., Dept. of Justice, with whom Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Paul F. Markham, U. S. Atty., and Joseph A. Lena, Asst. U. S. Atty., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

COFFIN, Circuit Judge.

This is an appeal by the bank executor of a decedent's estate from a district court judgment for the government in a suit for refund of estate tax. The issue is whether a 1908 pre-tax statute trust fund is includible in the decedent's estate, under section 2038 of the Internal Revenue Code of 1954 and the relevant regulations,1 by reason of a reserved power of alteration shared by decedent and the institutional trustee...

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