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UNITED STATES v. HARRIS TRUST & SAVINGS BANK

Nos. 71-1210, 71-1211.

470 F.2d 6 (1972)

UNITED STATES of America, Plaintiff-Appellant-Cross Appellee, v. HARRIS TRUST & SAVINGS BANK et al., Defendants-Appellees-Cross Appellants.

United States Court of Appeals, Seventh Circuit.

Decided May 19, 1972.

Rehearing Denied June 29, 1972.

Certiorari Denied December 11, 1972.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Paul M. Ginsburg, Atty., Dept. of Justice, Washington, D. C., James R. Thompson, U. S. Atty., Chicago, Ill., for the United States.

William R. Dickinson, Jr., and Paul S. Gerding, Chicago, Ill., for Harris Trust & Savings Bank.

Before SWYGERT, Chief Judge, and KILEY and SPRECHER, Circuit Judges.

Certiorari Denied December 11, 1972. See 93 S.Ct. 554.

SPRECHER, Circuit Judge.

The primary question raised by this appeal is whether the district court erred in holding that at her death decedent's interest in a trust established by her grandfather was not includable in her estate for federal estate tax purposes.

Gertrude Witbeck Hanlin ("decedent") died testate on April 11, 1952, survived by five children. At the time of her death, decedent was the...

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