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SCHULTZ v. UNITED STATES

No. 12709.

140 F.2d 945 (1944)

SCHULTZ v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

February 24, 1944.

Attorney(s) appearing for the Case

W. Donald Dubail and Charles R. Judge, both of St. Louis, Mo., for appellant.

L. W. Post, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., and Russell Vandivort, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for appellee.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.

RIDDICK, Circuit Judge.

The question for decision is whether the proceeds of certain policies of insurance upon the life of Herman E. Schultz, Jr., were properly included in his gross estate for the assessment of estate taxes under the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, pages 227-231.

The controlling statutory provisions are as follows:

"Sec. 302 [as amended by Section 404 of the Revenue Act of 1934, c. 277, 48 Stat. 680]. The...

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