DAVIS, Circuit Judge.
The question in this case is whether or not two insurance policies taken out in his lifetime by the decedent, William J. Grandin, one for $10,000 issued December 31, 1894, and the other for $250,000, issued December 30, 1906, should be included in the gross estate of the insured, who died December 30, 1920, and should be taxed under the provisions of section 402(f) of the Revenue Act of 1918 (40 Stat. 1097) which reads as follows:
"That...
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