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MERCHANTS NAT. BANK v. UNITED STATES

Nos. 78-1043, 78-1060.

583 F.2d 19 (1978)

MERCHANTS NATIONAL BANK, Executor of the Estate of Marian A. Burdick, Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant. MERCHANTS NATIONAL BANK, Executor of the Estate of Marian A. Burdick, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided August 21, 1978.

Attorney(s) appearing for the Case

William J. Lehrfeld, Washington, D. C., with whom Webster & Chamberlain, Washington, D. C., Robert A. Raulerson, Bruce W. Felmly and McLane, Graf, Greene, Raulerson & Middleton, Manchester, N. H., were on brief, for Merchants Nat. Bank.

William S. Estabrook, III, Atty. Tax Div., Dept. of Justice, Washington, D. C., with whom William H. Shaheen, U. S. Atty., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for U. S.

Before COFFIN, Chief Judge, ALDRICH and CAMPBELL, Circuit Judges.

COFFIN, Chief Judge.

The issue in these appeals in an estate tax refund suit is whether the district court erred in its generous evaluation of the deduction attributable to a charitable remainder.

The will of testatrix Marian A. Burdick created a trust fund for the Shriners' Hospital for Crippled Children of Springfield, Massachusetts, with all income from the trust fund to be paid to her sister Mildred A. Niles during her lifetime. Testatrix died on May 29...

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