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ESTATE OF MARGRAVE v. C. I. R.

No. 79-1267.

618 F.2d 34 (1980)

ESTATE of Robert B. MARGRAVE, Deceased; the United States National Bank, Executor and Trustee of the Robert B. Margrave Revocable Trust, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided March 31, 1980.

Attorney(s) appearing for the Case

Karl P. Fryzel (argued), Tax Div., Dept. of Justice, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Ernest J. Brown, and Jonathan S. Cohen, Attys., Washington, D. C., on brief, for appellant.

Jeffrey L. Stoehr (on brief), McGrath, North, O'Malley & Kratz, Omaha, Neb., for appellee.

Before GIBSON, Chief Judge, and STEPHENSON and HENLEY, Circuit Judges.

HENLEY, Circuit Judge.

This is an appeal from a decision of the United States Tax Court involving the difficult question whether the proceeds of an insurance policy on the life of the decedent, owned by decedent's wife but payable to The United States National Bank of Omaha as trustee of decedent's revocable inter vivos trust, are includible in the decedent's gross estate for estate tax purposes. The Tax Court, in a well reasoned opinion, held that the proceeds are...

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