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ESTATE OF SMITH v. U.S.

No. 2:95-CV-195.

979 F.Supp. 279 (1997)

ESTATE OF Charles S. SMITH, Jr., and Charles S. Smith, III and Fleet Bank, Executors, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Vermont.

September 19, 1997.

Attorney(s) appearing for the Case

Steven Lee Saltonstall, Witten, Saltonstall, Woolmington, Bongartz & Campbell, P.C., Bennington, VT, for Plaintiffs.

Thomas D. Anderson, Sheehey Brue Gray & Furlong, Burlington, VT, Carol L. Shea, Asst. U.S. Atty., Tristram J. Coffin, Office of the U.S. Atty., Dist. of Vermont, Burlington, VT, George P. Eliopoulos, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant.

William Gilbert Livingston, Vermont Land Trust, Montpelier, VT, for Amicus Vermont Land Trust.

OPINION AND ORDER

SESSIONS, District Judge.

I. Introduction

This is a complaint for refund of taxes and interest paid by the Estate of Charles S. Smith, Jr. ("Smith II") to the Internal Revenue Service ("IRS") in the amount of $227,265.70. The Estate claims that the IRS erroneously disallowed a charitable deduction from the value of the gross estate. The disallowed deduction represented the claimed value of the development rights...

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