ALFRED I. DuPONT TESTAMENTARY TRUST v. COMMISSIONER OF INTERNAL REVENUE

No. 76-3591.

574 F.2d 1332 (1978)

ALFRED I. DuPONT TESTAMENTARY TRUST, the Florida National Bank of Jacksonville, Edward Ball, William B. Mills, J. C. Berlin, T. S. Coldewey, W. L. Thornton, and Alfred D. Dent, Trustees, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

June 15, 1978.


Attorney(s) appearing for the Case

Herbert R. Berk, Patrick J. Murphy, Jeffery Dissin, New York City, for petitioners-appellants.

Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, App. Section, U. S. Dept. of Justice, Ernest J. Brown, Atty., Meade Whitaker, Chief Counsel, I. R. S., Ann Belanger Durney, Atty., Jane M. Edmisten, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before BROWN, Chief Judge, AINSWORTH and VANCE, Circuit Judges.


PER CURIAM:

This appeal is taken from the Tax Court decision rendered after remand from this Court. In 1974, the Tax Court upheld the Commissioner's disallowance of deductions claimed by the taxpayer, a testamentary trust created under the will of Alfred I. DuPont, for expenses paid in 1966 or 1967 to maintain an estate used as a residence by Mrs. DuPont for part of each year. This Court held that the Tax Court correctly...

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