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DAVIDSON'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 3330.

158 F.2d 239 (1946)

DAVIDSON'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied December 9, 1946.

Attorney(s) appearing for the Case

Harvey C. Osborne, of Wichita, Kan. (Chas. G. Yankey and J. G. Sears, Jr., both of Wichita, Kan., on the brief), for petitioner.

Carlton Fox, of Washington, D. C. (Douglas W. McGregor, Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for respondent.

Before PHILLIPS and HUXMAN, Circuit Judges, and BROADDUS, District Judge.

HUXMAN, Circuit Judge.

The question in this case is whether the transfer by the insured decedent of life insurance policies totaling $105,000 to a trust was made in contemplation of death within the meaning of Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 811(c). To present a clear picture, a rather detailed statement of the facts is necessary.

The decedent, Augusta Reta Davidson, was the widow of William Davidson, who died...

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