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ESTATE OF SALTER v. C. I. R.

No. 75-2137.

545 F.2d 494 (1977)

ESTATE of Medora L. SALTER, Non Compos Mentis, Transferee, Mississippi Bank & Trust Company, Conservator (John A. Salter, Successor Conservator), Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

January 17, 1977.

Attorney(s) appearing for the Case

Joe Jack Hurst, James S. Armstrong, Jackson, Miss., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Loring W. Post, George G. Wolf, Gilbert E. Andrews, Acting Chief, App. Section, William A. Friedlander, Atty., Tax Div., Dept. of Justice, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before COLEMAN, GODBOLD and HILL, Circuit Judges.

COLEMAN, Circuit Judge:

Taxpayer appeals from a decision of the Tax Court which upheld a determination of the Commissioner of Internal Revenue that the taxpayer was liable, as transferee, for a $22,552.99 deficiency in the federal estate tax liability of the estate of Cary W. Salter, Sr.1 The issues presented are: (1) whether the estate of Cary W. Salter, Sr. is entitled to a marital deduction for the value of the property devised to his...

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