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ESTATE OF BUSH v. UNITED STATES

No. 293-78.

618 F.2d 741 (1980)

ESTATE of Edyth BUSH, Deceased, by Clarence J. Bassler, Jr., H. Clifford Lee, and Combank/Winter Park, as Co-Executors, v. The UNITED STATES.

United States Court of Claims.

March 19, 1980.

Attorney(s) appearing for the Case

Leonard L. Silverstein, Washington, D. C., attorney of record, for plaintiff. Jerry J. McCoy, Richard J. Melnick and Silverstein & Mullens, Washington, D. C., of counsel.

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

Before FRIEDMAN, Chief Judge, COWEN, Senior Judge, and DAVIS, KASHIWA, KUNZIG, BENNETT and SMITH, Judges, en banc.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

FRIEDMAN, Chief Judge:

This estate tax refund case comes before us on the government's motion for summary judgment. The plaintiff challenges two aspects of a deficiency assessment against the estate of Edyth Bush. First, the plaintiff objects to the Commissioner's use, in a case where all death taxes are paid out of the charitable residuary estate, of a computational method that equalizes the charitable deduction...

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