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C.I.R. v. ESTATE OF TALBOTT

No. 12081.

403 F.2d 851 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Eleanor Buchanan TALBOTT, Deceased, Bryan Carver, Executor, Respondent.

United States Court of Appeals Fourth Circuit.

Decided September 20, 1968.

Certiorari Denied January 13, 1969.

Attorney(s) appearing for the Case

David E. Carmack, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, on the brief), for petitioner.

Walter E. Barton, Washington, D. C. (Bryan Carver, Hot Springs, Va., on the brief), for respondent.

Before BOREMAN, WINTER and CRAVEN, Circuit Judges.

Certiorari Denied January 13, 1969. See 89 S.Ct. 631.

WINTER, Circuit Judge:

The Tax Court held that the res of an inter vivos trust, created in 1923, was not includable in the surviving settlor's gross estate for purposes of the federal estate tax.1 It did so on the theory that the transfer of the corpus was complete prior to March 4, 1931, notwithstanding the Commissioner's contention that a power to amend or to revoke the trust...

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