Estate of Helen Bolton Jameson, Deceased, Northern Trust Bank of Texas N.A., Independent Executor - Page 58

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               Under the very broad test of Fernandez, we think the                   
          estate tax imposed in the instant case is free of                           
          constitutional defect.  There was a cessation of decedent's                 
          interests in the assets of her gross estate that was                        
          occasioned by death, both with respect to any property                      
          transferred to Andrew and Dinah and any property remitted to                
          the Government in payment of the estate tax.  Accordingly, the              
          imposition of the estate tax in this case falls well within                 
          the taxing power previously sanctioned by the Supreme Court.                
               To reflect the foregoing,                                              
                                            Decision will be entered                 
          under Rule 155.                                                             

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