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OLD COLONY TRUST COMPANY v. UNITED STATES

No. 7719.

438 F.2d 684 (1971)

OLD COLONY TRUST COMPANY, as Executor Under the Will of Charlotte E. Sills, Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant.

United States Court of Appeals, First Circuit.

January 12, 1971.

Attorney(s) appearing for the Case

Stephen Schwarz, Atty., Tax Div., Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Thomas L. Stapleton, Attys., Tax Div., Dept. of Justice, and Herbert F. Travers, Jr., U. S. Atty., were on brief, for appellant.

Kenneth W. Bergen, Boston, Mass., with whom M. Gordon Ehrlich, Boston, Mass., John R. Garson, Cambridge, Mass., and Bingham, Dana & Gould, Boston, Mass., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

COFFIN, Circuit Judge.

This is an appeal from a decision of the district court upholding the claim of Old Colony Trust Company, executor under the will of Charlotte E. Sills, to a refund of federal estate taxes and interest in the amount of $831,608.31.1 It presents the question whether a proportional residuary bequest to a foreign public hospital qualifies for an estate tax deduction under section...

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