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JOHNSON v. UNITED STATES

No. 83-1759.

742 F.2d 137 (1984)

Allen JOHNSON, Administrator D/B/N C.T.A. of the Estate of Eleanor Brazelton, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided August 22, 1984.

Attorney(s) appearing for the Case

Thomas A. Gick, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., John P. Alderman, U.S. Atty., Roanoke, Va., Michael L. Paup, Robert A. Bernstein, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellant.

John W. Flora, Harrisonburg, Va. (Donald E. Showalter, Ronald D. Hodges, Wharton, Aldhizer & Weaver, Harrisonburg, Va., on brief), for appellee.

Before WINTER, Chief Judge, and HALL and SPROUSE, Circuit Judges.

HARRISON L. WINTER, Chief Judge:

The United States appeals from a judgment entered against it based upon the ruling that the plaintiff estate was entitled to an estate tax deduction under § 2053 of the Internal Revenue Code of 1954, 26 U.S.C. § 2053, which had erroneously been disallowed, and hence was entitled to a tax refund to the extent that it had overpaid federal estate taxes as a result of the disallowance. We conclude that on the present record the...

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