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ELLIS v. COMMISSIONER OF INTERNAL REVENUE

No. 23970.

437 F.2d 442 (1971)

Dwight W. ELLIS, Jr., Petitioner Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

February 3, 1971.

Attorney(s) appearing for the Case

Chester M. Howe, of Ely, Bartlett, Brown & Proctor, Boston, Mass., for petitioner-appellant.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen & Howard M. Koff, Attys., Dept. of Justice, Richard M. Hahn, Acting Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before TUTTLE, MERRILL and HUFSTEDLER, Circuit Judges.

PER CURIAM:

Appellant seeks review of a Tax Court decision sustaining the Commissioner's determination of a $4,468.48 deficiency in appellant's gift tax for the year 1963.1

The gift was accomplished when appellant, acting as donor, established a trust pursuant to an agreement in contemplation of marriage that he had entered into with the trust beneficiary. Under the agreement the beneficiary waived all support or alimony rights...

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