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SHRINERS' HOSPITAL FOR CRIPPLED CHILDREN v. U. S.

No. 410-76.

602 F.2d 302 (1979)

The SHRINERS' HOSPITAL FOR CRIPPLED CHILDREN, a Colorado Corporation, as distributee under will of Sibyl C. Hooper, Deceased, and assignee of refund claim by Winters National Bank and Trust Company, duly appointed executor of Estate of Sibyl C. Hooper, Deceased v. The UNITED STATES.

United States Court of Claims.

July 18, 1979.

Attorney(s) appearing for the Case

William J. Lehrfeld, Washington, D. C., attorney of record, for plaintiff.

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

Before FRIEDMAN, Chief Judge, and DAVIS and KUNZIG, Judges.

OPINION

FRIEDMAN, Chief Judge.

This case, which is before the court on stipulated facts, involves the deduction that the federal estate tax permits for a bequest to a charitable remainderman following the termination of a life estate. The principal question is the proper valuation of the life estate where the life tenant dies before the federal estate tax return is due. Since the amount of the charitable deduction from the gross estate increases as the value...

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