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CITY BANK FARMERS TRUST CO. v. PEDRICK

Civ. No. 32 — 415.

69 F.Supp. 517 (1947)

CITY BANK FARMERS TRUST CO. v. PEDRICK.

District Court, S. D. New York.

January 3, 1947.

Attorney(s) appearing for the Case

Mitchell, Capron, Marsh, Angulo & Cooney, of New York City (Charles Angulo and Benjamin Nassau, both of New York City, of counsel), for plaintiff.

John F. X. McGohey, U. S. Atty., of New York City (John B. Creegan, of New York City, of counsel), for defendant.

BYERS, District Judge.

The question for decision is whether Section 863(b) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 863(b), applies to the bank account hereinafter described so that it is not to be deemed property within the United States, for estate taxation.

The statute reads:

"§ 863. Property without the United States

"The following items shall not, for the purpose of this subchapter (Basic Estate Tax), be deemed...

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