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FLORIDA NATIONAL BANK v. UNITED STATES

No. 14839.

336 F.2d 598 (1964)

The FLORIDA NATIONAL BANK OF JACKSONVILLE, FLORIDA, and Herbert T. Ballard, Jr., as Co-Executors of the Estate of Herbert T. Ballard, Deceased v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided September 24, 1964.

Attorney(s) appearing for the Case

John M. Hammerman, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Attorneys, Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., Francis R. Crumlish, Asst. U. S. Atty., on the brief), for appellant.

Samuel L. Sagendorph, Norristown, Pa. (Wright, Spencer, Manning & Sagendorph, Norristown, Pa., on the brief), for appellee.

Before McLAUGHLIN, KALODNER and STALEY, Circuit Judges.

KALODNER, Circuit Judge.

Does the Limitation provision in § 2036 of the Internal Revenue Code of 19541 making that section inapplicable with respect to transfers prior to March 4, 1931, preclude the levying of an estate tax under § 2038 of the 1954 Code?2

The District Court answered in the affirmative, holding that "the applicability of § 2036...

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