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EXCHANGE BANK & TRUST CO. OF FLA. v. UNITED STATES

Appeal No. 291-79.

694 F.2d 1261 (1982)

EXCHANGE BANK AND TRUST COMPANY OF FLORIDA (Formerly Known as the Exchange National Bank of Tampa) and Catherine E. Thomas, as Personal Representatives of the Estate of Wayne Thomas, Jr., Appellants, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

December 3, 1982.

Attorney(s) appearing for the Case

Michel G. Emmanuel, Tampa, Fla., argued, for appellants. With him on the brief were Nathaniel L. Doliner and Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tampa, Fla.

Michael Marino, Washington, D.C., argued, for appellee. With him on the brief were Asst. Attys. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, Jr. and Donald H. Olson, Washington, D.C.

Before DAVIS, BENNETT and NIES, Circuit Judges.

BENNETT, Circuit Judge.

This appeal from a final judgment of the United States Claims Court, entered October 8, 1982, which denied the refund of estate taxes, presents an issue of first impression: whether the "reciprocal trust" doctrine should be applied to a series of simultaneous transfers of property by a husband and wife to their children under the Florida Gifts to Minors Act, where each spouse appoints the other spouse...

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