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ESTATE OF McCLURE

Nos. 314-78, 315-78.

608 F.2d 478 (1979)

The ESTATE OF John N. McCLURE, Deceased. Versenoia T. McCLURE and Daniel Peyton McClure, Co-Personal Representatives v. The UNITED STATES. Versenoia T. McCLURE v. The UNITED STATES.

United States Court of Claims.

October 17, 1979.

Attorney(s) appearing for the Case

Joseph D. Edwards, Tampa, Fla., atty. of record, for plaintiffs; Michel G. Emmanuel, Tampa, Fla., Corrine McClure, Bradenton, Fla., and Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P. A., Tampa, Fla., of counsel.

Iris J. Brown, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Jr., Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and NICHOLS and SMITH, Judges.

ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT

SMITH, Judge:

In these two cases, consolidated for decision, before the court on the parties' cross-motions for summary judgment, and on which oral argument has been heard, plaintiffs seek a refund of gift tax deficiencies assessed against them by the Commissioner of Internal Revenue and subsequently paid. The question presented is whether the transfer by John N...

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