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ESTATE OF LAMMERTS v. C. I. R.

Nos. 80-82, Dockets 35201, 35243 and 35561.

456 F.2d 681 (1972)

ESTATE of Henry P. LAMMERTS et al., Deceased, Appellees and Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellant and Cross-Appellee. Hildred K. LAMMERTS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided March 15, 1972.

Attorney(s) appearing for the Case

Paul Reid, Robert O. Swados, Niagara Falls, N. Y. (Findlay, Hackett, Reid & Wattengel, Niagara Falls, N. Y.), for the Taxpayers.

Ernest J. Brown, Atty., Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for the Commissioner of Internal Revenue.

Before LUMBARD, MANSFIELD and MULLIGAN, Circuit Judges.

PER CURIAM:

These are appeals by the Commissioner of Internal Revenue, by the Estate of Henry P. Lammerts and by Hildred K. Lammerts, the widow of Henry P. Lammerts, from two decisions of the United States Tax Court, 54 T.C. 420 (1970).

At the time of his death on June 15, 1961, Henry P. Lammerts owned just over 90% of the shares of Lammerts, Inc., a family corporation operating a dual Cadillac and Buick dealership in Niagara...

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