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ESTATE OF SMITH v. C. I. R.

No. 80-1582.

638 F.2d 665 (1981)

ESTATE OF William Wikoff SMITH, Deceased, George J. Hauptfuhrer, Jr., Administrator Pro Tem., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Appeal of Mary L. SMITH.

United States Court of Appeals, Third Circuit.

Decided January 20, 1981.

Attorney(s) appearing for the Case

Irving R. Segal (argued), George H. Nofer, Bruce A. Rosenfield, Schnader, Harrison, Segal & Lewis, Philadelphia, Pa., for appellant.

P. J. DiQuinzio (argued), Barbara W. Freedman, Dechert, Price & Rhoads, Philadelphia, Pa., for petitioner-appellee.

Gayle P. Miller (argued), Ann B. Durney, Michael L. Paup, M. Carr Ferguson, Asst. Atty. Gen., Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellee.

Before HUNTER and WEIS, Circuit Judges, and FISHER, District Judge.

OPINION OF THE COURT

WEIS, Circuit Judge.

This appeal is from an order denying intervention in a Tax Court suit contesting an estate tax deficiency. The appellant had sought intervention to challenge the valuation of stock in her deceased husband's estate. A low valuation would have a substantial adverse impact upon the appellant, but at the same time a favorable effect on the beneficiaries of a residuary trust. In challenging the Commissioner's assessment...

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