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CITY TRUST COMPANY v. UNITED STATES

No. 938, Docket 74-1036.

497 F.2d 716 (1974)

CITY TRUST COMPANY, Executor of the Will of Frederick A. Lockwood, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided May 17, 1974.

Attorney(s) appearing for the Case

Louis Ciccarello, Norwalk, Conn. (Lovejoy, Cuneo & Curtis, Norwalk, Conn., on the brief), for plaintiff-appellee.

Donald H. Olsen, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Garry R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief, Stewart Jones, U. S. Atty. for the District of Connecticut, of counsel), for defendant-appellant.

Before KAUFMAN, Chief Judge, and HAYS and OAKES, Circuit Judges.

IRVING R. KAUFMAN, Chief Judge:

The appeal before us presents the single, narrow question whether the remainder interest bequeathed to charity under the will of Frederick A. Lockwood, deceased, is an allowable, charitable deduction for estate tax purposes, 26 U.S.C. § 2055.1 The court below2 responded in the affirmative, and accordingly entered judgment for the taxpayer in the amount of $197,497.53. Since...

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