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PROVIDENT NAT. BANK v. UNITED STATES

No. 77-2149.

581 F.2d 1081 (1978)

PROVIDENT NATIONAL BANK, Executor of the Estate of Abram L. Spector and Trustee under Paragraph 12 of the Will of Abram L. Spector, Appellant, v. UNITED STATES of America.

United States Court of Appeals, Third Circuit.

Decided July 14, 1978.

Attorney(s) appearing for the Case

Edward N. Polisher, Roslyn G. Pollack, Cohen, Shapiro, Polisher, Shiekman & Cohen, Philadelphia, Pa., for appellant.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Chief App. Section, Richard W. Perkins, and Richard Farber, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee; David W. Marston, U. S. Atty., Philadelphia, Pa., of counsel.

Before ADAMS, VAN DUSEN and ROSENN, Circuit Judges.

OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

This case concerns the proper federal estate tax treatment of the testamentary disposition of a decedent's controlling equity interest in a family-held closed corporation. More particularly, this appeal results from a tax refund suit which put in issue the allowance and valuation of a marital deduction from the value of a gross estate under I.R.C. § 2056. An appeal has been taken from a district court order...

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