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ESTATE OF MORSE v. C. I. R.

No. 78-1352.

625 F.2d 133 (1980)

ESTATE of Franklin A. MORSE, Deceased, the First National Bank of Southwestern Michigan, Administrator, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 18, 1980.

Attorney(s) appearing for the Case

James F. Thornburg, Stephen A. Seall, Thornburg, McGill, Deahl, Harmen, Carey & Murray, Brian Lake, Thomas Schoaf, South Bend, Ind., for plaintiff-appellant.

M. Carr Ferguson, Richard Perkins, Asst. Attys. Gen., Gilbert E. Andrews, Mary Jennings, Tax Division, U. S. Dept. of Justice, Washington, D. C., Stuart E. Seigel, Chief Counsel, I. R. S., Washington, D. C., for defendant-appellee.

Before MERRITT, BROWN and JONES, Circuit Judges.

PER CURIAM.

Appellant, Estate of Franklin A. Morse, appeals a decision of the Tax Court (69 T.C. 408) denying a deduction to the estate for federal estate tax purposes. We conclude that the decision of the Tax Court was correct and therefore affirm.

The decedent, Franklin A. Morse, became a widower and Lucile H. Zimmer became a widow in their later years and, being old friends, Franklin began to court Lucile to the point that...

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