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DUPONT TESTAMENTARY TRUST v. COMMISSIONER

Docket No. 330-72.

66 T.C. 761 (1976)

ALFRED I. DUPONT TESTAMENTARY TRUST, THE FLORIDA NATIONAL BANK OF JACKSONVILLE, EDWARD BALL, WILLIAM B. MILLS, J.C. BELIN, T.S. COLDEWEY, W.L. THORNTON, AND ALFRED D. DENT, TRUSTEES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 26, 1976.

Attorney(s) appearing for the Case

Herbert R. Berk and Patrick J. Murphy, for the petitioner.

Thomas F. Donahue, for the respondent.

OPINION

RAUM, Judge:

This case is now before us on remand from the Fifth Circuit Court of Appeals. Our original opinion, 62 T.C. 36, was accompanied by detailed findings of fact which are incorporated herein by this reference. We set forth below only those facts necessary to an understanding of the issue which we have been directed by the Court of Appeals to resolve.

In 1925, Alfred I. duPont organized Nemours...

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