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ESTATE OF MILLER v. C. I. R.

Nos. 16940, 17133.

400 F.2d 407 (1968)

ESTATE of Hugh Gordon MILLER, Deceased, Allen Gordon Miller, Edwin Schroff and Helen T. Ives, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Edna Allen MILLER, Deceased, Allen Gordon Miller and Erwin Schroff, Respondents.

United States Court of Appeals Third Circuit.

Decided August 7, 1968.

Attorney(s) appearing for the Case

James E. Bennet, Jr., Bennet & Ives, New York City, for petitioner in 16940 and respondent in 17133 (Est. of Miller and others).

Howard J. Feldman, Dept. of Justice, Tax Division, Washington, D. C., for petitioner in 17133 and respondent in 16940.

Before KALODNER and VAN DUSEN, Circuit Judges, and WRIGHT, District Judge

OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

These appeals are from two decisions of the Tax Court, Estate of Edna Allen Miller, 48 T.C. 251 (1967), and Estate of Hugh Gordon Miller, 48 T.C. 265 (1967), decided as companion cases June 12, 1967. In both cases, the executors of the decedents' estates (hereinafter "taxpayers," "Hugh," or "Edna") resisted a deficiency determination made by the...

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