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ESTATE OF KURZ BY FIRST NAT. BANK OF CHICAGO v. C.I.R.

No. 95-1061.

68 F.3d 1027 (1995)

ESTATE OF Ethel H. KURZ, by FIRST NATIONAL BANK OF CHICAGO, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided October 30, 1995.

Attorney(s) appearing for the Case

Michael W. Coffield (argued), Clarke C. Robinson, Coffield, Ungaretti & Harris, Chicago, IL, for Petitioner-Appellant.

Gary R. Allen, David I. Pincus, Paula Speck (argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, James S. Stanis, Internal Revenue Service, Office of Regional Counsel (Midstates), Dallas, TX, for Respondent-Appellee.

Before CUDAHY, EASTERBROOK, and RIPPLE, Circuit Judges.

EASTERBROOK, Circuit Judge.

Between her husband's death, in 1971, and her own, in 1986, Ethel H. Kurz was the beneficiary of two trusts. Kurz received the income from each. She was entitled to as much of the principal of one (which we call the Marital Trust) as she wanted; all she had to do was notify the trustee in writing. She could take only 5% of the other (which we call the Family Trust) in any year, and then only if the Marital Trust was exhausted. When Kurz...

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