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ESTATE of Edward E. FORD, Manufacturers Hanover Trust Company v. COMMISSIONER OF INTERNAL REVENUE
PER CURIAM:
We affirm on the opinion of Judge Samuel B. Sterrett writing for a majority of the Tax Court, reported at 53 T.C. 114 (1969).

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Opinion
450 F.2d 878 · Court of Appeals for the Second Circuit · Nov 12, 1971
Full text
ESTATE of Edward E. FORD, Manufacturers Hanover Trust Company v. COMMISSIONER OF INTERNAL REVENUE