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VIRGINIA NATIONAL BANK v. UNITED STATES

No. 14418.

443 F.2d 1030 (1971)

VIRGINIA NATIONAL BANK, Executor and Trustee u/w of Lee B. Zittrain, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided June 14, 1971.

Attorney(s) appearing for the Case

Richard W. Perkins, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Attys., Dept. of Justice, and Brian P. Gettings, U. S. Atty., on brief), for appellant.

Richard B. Spindle, III, Norfolk, Va. (Allan G. Donn, and Willcox, Savage, Lawrence, Dickson & Spindle, Norfolk, Va., on brief), for appellee.

Before BOREMAN and CRAVEN, Circuit Judges, and MARTIN, District Judge.

BOREMAN, Circuit Judge:

Lee B. Zittrain (hereafter decedent) executed her will in Virginia on September 30, 1963. Following her death on December 26, 1963, Virginia National Bank (hereafter plaintiff) qualified as Executor and Trustee under the will. The will established Trusts A and B. Plaintiff filed with the Internal Revenue Service the appropriate estate tax returns claiming the full marital deduction for Trust A. The Commissioner disallowed the deduction and...

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