Rehearing and Rehearing En Banc Denied July 10, 1981.
HEANEY, Circuit Judge.
This appeal involves an estate tax refund claim for nearly $360,000 in taxes and penalties paid on the estate of Ethyle Boeving, who died intestate in 1973. The facts are uncontroverted: When Ethyle Boeving's husband died in 1961, he created in his will two trusts — the Ethyle Boeving Trust and the William Boeving Trust. The terms of the Ethyle Boeving Trust were that Ethyle...
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