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Estate of H. B. Hundley, Deceased, George H. Beuchert, Jr., and William J. McWilliams Co-Executors v. Commissioner of Internal Revenue, (Two Cases). Estate of H. B. Hundley, Deceased, George H. Beuchert, Jr., and William J. McWilliams Co-Executors v. Commissioner of Internal Revenue, 1971 U.S. App. LEXIS 11973