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GOLDSTONE v. UNITED STATES

No. 358.

144 F.2d 373 (1944)

GOLDSTONE et al. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

August 11, 1944.

Attorney(s) appearing for the Case

Bondy & Schloss, of New York City (Eugene L. Bondy, of New York City, of counsel), for appellants.

James B. M. McNally, U. S. Atty., of New York City (Marvin M. Notkins, Asst. U. S. Atty., of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and FRANK, Circuit Judges.

SWAN, Circuit Judge.

The question presented by this appeal is whether the proceeds of two contracts, which matured upon the death of Morris L. Goldstone and were payable to his widow, were properly included as part of his gross estate under the provisions of section 302(c) of the Revenue Act of 1926, as amended, Int.Rev.Code, § 811(c), 26 U.S. C.A. Int.Rev.Code, § 811(c).

The facts are not in dispute. The...

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