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HOLBROOK v. UNITED STATES

No. 76-3122.

575 F.2d 1288 (1978)

Jane W. HOLBROOK and First National Bank of Arizona, Co-executors of the Estate of William Wraith, Jr., Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

June 1, 1978.

Attorney(s) appearing for the Case

Stephen A. Thomas of Bilby, Shoenhair, Warnock & Dolph, Tucson, Ariz., for plaintiffs-appellants.

Gilbert E. Andrews, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before HUFSTEDLER and GOODWIN, Circuit Judges, and ORRICK, District Judge.

ORRICK, District Judge:

The co-executors of the Estate of William Wraith, Jr. sued for a refund of federal estate taxes, claiming the Estate is entitled to a credit against tax under Section 2013 of the Internal Revenue Code of 1954, 26 U.S.C. § 2013,1 which provides for a credit based on the value of property transferred to the decedent within ten years before his or her death, in a transfer which was itself subject to estate tax...

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