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ESTATE OF THOMSON v. C. I. R.

No. 10, Docket 73-1170.

495 F.2d 246 (1974)

ESTATE of James L. THOMSON et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. ESTATE of Adelaide L. THOMSON et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided March 27, 1974.

Attorney(s) appearing for the Case

John M. Donahue, Hartford, Conn. (Richard W. Tomeo, Robinson, Robinson & Cole, Hartford, Conn., on the brief), for appellants.

Richard Farber, Washington, D. C. (Scott P. Crampton, Ernest J. Brown, Loring W. Post, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before MOORE, HAYS and FEINBERG, Circuit Judges.

HAYS, Circuit Judge:

These are consolidated appeals from determinations by the Tax Court of deficiencies in the estate tax of the estate of James L. Thomson, who died on July 23, 1966, and of the estate of Adelaide L. Thomson, his wife, who died on March 14, 1968.

The appeal of the estate of Adelaide L. Thomson is based upon the claim of deficiency arising out of an increase in the value of a marital deduction trust with respect to which Mrs. Thomson had a...

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