Samuel D. Magavern, as and Trustee of the Last Will and Testament of Margaret C. Duncan, Deceased v. United States

550 F.2d 797

77-1 USTC P 9249

Samuel D. MAGAVERN, as Executor and Trustee of the Last Will

and Testament of Margaret C. Duncan, Deceased,

Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 362, Docket 76-6111.

United States Court of Appeals,

Second Circuit.

Argued Jan. 5, 1977.

Decided Feb. 24, 1977.

Samuel D. Magavern, Buffalo, N. Y. (Magavern, Magavern, Lowe, Beilewich & Dopkins, Charles B. Draper, Buffalo, N. Y., of counsel), for plaintiff-appellant.

Alfred S. Lombardi, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews,…