No. 76-2517.

587 F.2d 845 (1978)

ESTATE of Semo A. SULOVICH, Deceased, Helen Unkovich, Executrix, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 30, 1978.

Attorney(s) appearing for the Case

Myron C. Baum, Richard W. Perkins, Scott P. Crampton, Gilbert Andrews, Asst. Atty. Gen., Tax Division, U.S. Div. of Justice, Washington, D.C., Mary L. Jennings, Meade Whitaker, Chief Counsel, Internal Revenue Service, Washington, D.C., for respondent-appellant.

D. Alden Newland, Honolulu, Hawaii, for petitioner-appellee.

Before PHILLIPS, Chief Judge, and LIVELY and ENGEL, Circuit Judges.

PHILLIPS, Chief Judge.

The issue on this appeal is whether the decedent, at his death, possessed sufficient powers over certain savings accounts to require the sums in those accounts to be included in his gross estate under Sections 2036 and 2038 of the Internal Revenue Code.1 The decedent, Semo A. Sulovich, a Yugoslavian immigrant, was the co-owner and operator of a restaurant in downtown Dallas for approximately thirty years. At his...

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