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DIEDRICH v. C. I. R.

Nos. 80-1376, 80-1421.

643 F.2d 499 (1981)

Victor P. DIEDRICH and Frances T. Diedrich, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. UNITED MISSOURI BANK OF KANSAS CITY, N.A., Executor of the Estate of Frances D. Grant, Deceased, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 4, 1981.

Rehearing and Rehearing Denied March 27, 1981.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, James A. Riedy, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellant.

Dorsey, Windhorst, Hannaford, Whitney & Halladay by Phillip H. Martin, Bruce J. Shnider, Minneapolis, Minn., for appellee Diedrich.

Hillix, Brewer, Hoffhaus & Whittaker by Norman E. Beal, M. Michael Gill, Kansas City, Mo., for appellee United Missouri Bank.

Before BRIGHT, STEPHENSON and McMILLIAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied March 27, 1981.

STEPHENSON, Circuit Judge.

The Commissioner of Internal Revenue appeals from two tax court decisions1 in favor of the taxpayer-appellees. The cases have been consolidated for argument and decision in this court. The Commissioner unsuccessfully asserted in the tax court that when a donor gratuitously transfers property on the condition that the donee pay the resultant gift tax...

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