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LIEBMANN v. HASSETT

Nos. 4035, 4036.

148 F.2d 247 (1945)

LIEBMANN v. HASSETT, Collector of Internal Revenue. HASSETT, Collector of Internal Revenue, v. LIEBMANN.

Circuit Court of Appeals, First Circuit.

Rehearing Denied April 16, 1945.

Attorney(s) appearing for the Case

Lee M. Friedman, of Boston, Mass. (Paul D. Turner and Friedman, Atherton, King & Turner, all of Boston, Mass., of counsel), for Liebmann, executrix.

Melva M. Graney, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., for Hassett, Collector.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

The question in this case is whether the proceeds of certain life insurance policies should be included in the gross estate of the decedent for federal estate tax purposes under sections 302(a) (c) (g) and (h) of the Revenue Act of 1926, as amended by section 404 of the Revenue Act of 1934, Ch. 277, 48 Stat. 680, 26 U.S.C.A. Int.Rev.Acts, pages 227, 231.

Harry Liebmann died on October 3, 1937. His wife (hereinafter called the taxpayer...

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