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DUSEK v. C. I. R.

No. 8703.

376 F.2d 410 (1967)

Raymond J. DUSEK and Velma W. Dusek, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

April 24, 1967.

Attorney(s) appearing for the Case

Julian P. Kornfeld, of Mosteller, Andrews & Mosburg, Oklahoma City, Okl., for petitioners.

Anthony Zell Roisman, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Gilbert E. Andrews, Attys., Dept. of Justice, were with him on the brief), for respondent.

Before PICKETT, BREITENSTEIN and HICKEY, Circuit Judges.

BREITENSTEIN, Circuit Judge.

Petitioners seek review of a Tax Court decision1 disallowing deductions claimed on account of depreciation of property held in trust for the benefit of petitioner Velma Dusek.

Raymond Dusek created a trust in favor of Velma, his wife. Raymond was both the grantor of the trust and the trustee. The term of the trust was 10 years and one month. The trust agreement provided that the net income "may be distributed...

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