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PEOPLES TRUST CO. OF BERGEN COUNTY v. UNITED STATES

No. 19032.

444 F.2d 193 (1971)

PEOPLES TRUST COMPANY OF BERGEN COUNTY, Executor of the Estate of Dora Plume, Deceased v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided June 9, 1971.

Attorney(s) appearing for the Case

Michael L. Paup, Dept. of Justice — Tax Div., Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Attys., Dept. of Justice, Washington, D. C., Frederick B. Lacey, U. S. Atty., on the brief), for appellant.

Marie L. Garibaldi, Riker, Danzig, Scherer & Brown, Newark, N. J. (Alvin Weiss, Newark, N. J., on the brief), for appellee.

Before GANEY, VAN DUSEN and GIBBONS, Circuit Judges.

OPINION OF THE COURT

GIBBONS, Circuit Judge.

The United States appeals from a judgment of the district court in favor of a taxpayer in an action for a refund. The plaintiff-taxpayer is the corporate executor of the estate of Dora Plume. Dora Plume died on May 5, 1964, survived by her husband. Her executor filed an estate tax return claiming a charitable deduction of $273,231.99, which it claimed was the value of a charitable remainder in an inter vivos...

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