ON PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT AND DEFENDANT'S CROSS-MOTION FOR SUMMARY JUDGMENT
On rehearing, the opinion of the court of November 15, 1978, is withdrawn, and the following opinion is substituted:
FRIEDMAN, Chief Judge.
This case, before us on cross-motions for summary judgment, presents a difficult question involving the federal income tax liability of a trust for capital gains it received after the death of the settlor who was the...
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