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HARRIS TRUST & SAV. BANK, CHICAGO, ILL. v. U. S.

No. 408-79T.

646 F.2d 480 (1981)

HARRIS TRUST AND SAVINGS BANK, CHICAGO, ILLINOIS, Executor and Trustee Under the Will of Orville V. Woolley, v. The UNITED STATES.

United States Court of Claims.

March 25, 1981.

Attorney(s) appearing for the Case

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

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

Before COWEN, Senior Judge, and KASHIWA and BENNETT, Judges.

ON DEFENDANT'S MOTION TO DISMISS COUNT II OF THE PETITION

KASHIWA, Judge:

This case is before us on defendant's motion to dismiss count II of plaintiff's1 petition. The sole question for our determination is whether plaintiff is allowed an estate tax deduction for the present value of an income interest in property passing to a charity under a reformed trust. Our decision encompasses...

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