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CITIZEN'S NATIONAL BANK OF WACO v. UNITED STATES

No. 26796.

417 F.2d 675 (1969)

The CITIZEN'S NATIONAL BANK OF WACO, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Fifth Circuit.

October 3, 1969.

Attorney(s) appearing for the Case

Ernest Morgan, U. S. Atty., Ted Butler, Asst. U. S. Atty., San Antonio, Tex., Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Jonathan S. Cohen, Lee A. Jackson, Stanley L. Ruby, Attys., Dept. of Justice, Washington, D. C., Robert L. Trimble, Atty., Tax Div., Dept. of Justice, Fort Worth, Tex., Harry Marselli, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

J. Robert Sheehy, Robert H. Nielsen, Sheehy, Jones, Cureton, Westbrook & Lovelace, Waco, Tex., for plaintiff-appellee.

Before COLEMAN and GOLDBERG, Circuit Judges, and SKELTON, Judge of the Court of Claims.

GOLDBERG, Circuit Judge:

In this tax case we are confounded by the jargon of the regulations, unassisted by guiding case law, and confronted with an enacting environment singularly unilluminating. The issue presented is whether for the purpose of determining the holding periods of several trusts, the taxpayer-trustee is entitled to tack the settlors' holding periods to those of the trusts.

The settlors acquired all of the capital stock of Bosque Investment...

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