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COMMISSIONER OF INTERNAL REVENUE v. WINDROW

No. 8254.

89 F.2d 69 (1937)

COMMISSIONER OF INTERNAL REVENUE v. WINDROW.

Circuit Court of Appeals, Fifth Circuit.

March 16, 1937.

Attorney(s) appearing for the Case

Ralph F. Staubly and Frank T. Horner, Sp. Attys., Bureau of Internal Revenue, and Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, all of Washington, D. C., Robert H. Jackson, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Herman Oliphant, Gen. Counsel, Department of Treasury, of Washington, D. C., for petitioner.

Geo. S. Atkinson, of Dallas, Tex., for respondents.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

HUTCHESON, Circuit Judge.

This petition concerns the estate tax assessed in 1933 against an insolvent estate. The contention is over the deduction at their face amount of debt claims against the estate which, though valid, could not because of insolvency be paid in full. The controversy exists because, notwithstanding the estate's insolvency, certain life insurance in excess of $40,000, and certain homestead property, the one not liable to the decedent's debts because...

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