Estate of Harry Orenstein - Page 18




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          Commissioner, supra, and Estate of Mueller v. Commissioner,                 
          supra, we hold that petitioners are entitled, under the doctrine            
          of equitable recoupment, to offset their overpayment of estate              
          tax against their income tax liabilities for 1981 and 1982.                 
               To reflect the foregoing,                                              


                                                  Decisions will be entered           
                                             under Rule 155.                          


































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