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FIRST NATIONAL BANK AT LUBBOCK v. UNITED STATES

No. 71-1732.

463 F.2d 716 (1972)

FIRST NATIONAL BANK AT LUBBOCK, Trustee, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied August 31, 1972.

Attorney(s) appearing for the Case

Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., William W. Guild, Atty., Tax. Div., Dept. of Justice, Dallas, Tex., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Gilbert E. Andrews, Harry Baum, Donald H. Olson, Attys., Dept. of Justice, Tax Div., Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., for defendant-appellant.

Roy Bass, Kennett Hobbs, Bass & Hobbs, Lubbock, Tex., for plaintiff-appellee.

Before AINSWORTH, INGRAHAM and RONEY, Circuit Judges.

INGRAHAM, Circuit Judge:

This action was brought by taxpayer as executor of the estate of Vera Harrell for a refund of estate taxes paid. The Commissioner of Internal Revenue determined that four gifts of property made by decedent to her daughter within four months of death had been made "in contemplation of death" under § 2035 of the Internal Revenue Code,1 and assessed a deficiency. Taxpayer's timely claim for refund having been...

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