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CLEVELAND TRUST COMPANY v. UNITED STATES

Nos. 19175, 19176.

421 F.2d 475 (1970)

The CLEVELAND TRUST COMPANY and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. The CLEVELAND TRUST COMPANY and A. Dean Perry, Executors of the Estate of Helen Wade Greene, Deceased, Plaintiffs-Cross Appellants, v. UNITED STATES of America, Defendant-Cross Appellee.

United States Court of Appeals Sixth Circuit.

January 23, 1970.

Attorney(s) appearing for the Case

Thomas V. Koykka, Cleveland, Ohio, for Cleveland Trust, etc., Carlton B. Schnell, Arter & Hadden, Cleveland, Ohio, on brief.

Michael B. Arkin, Atty., Dept. of Justice, Washington, D. C., for United States, Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief, Bernard J. Stuplinski, U. S. Atty., Carl H. Miller, Asst. U. S. Atty., Cleveland, Ohio, of counsel.

Before CELEBREZZE, PECK and McCREE, Circuit Judges.

JOHN W. PECK, Circuit Judge.

These combined appeals arose out of an action for the refund of federal estate tax deficiencies of $565,980.20, assessed and collected by the Internal Revenue Service against the Estate of Helen Wade Greene. The deficiencies were based on the determination of the Internal Revenue Service (hereinafter usually "IRS") that a transfer of property to an irrevocable trust by the decedent, Helen Wade Greene, some sixteen months prior to her death...

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