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SLOAN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 212, Docket 20857.

168 F.2d 470 (1948)

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

Circuit Court of Appeals, Second Circuit.

June 1, 1948.

Attorney(s) appearing for the Case

Nixon, Hargrave, Middleton & Devans, of Rochester, N. Y. (Scott Stewart, Jr., and Thomas C. Taylor, both of Rochester, N. Y., of counsel), for petitioners.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, George A. Stinson, and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.

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

SWAN, Circuit Judge.

The petitioners are the executors of the estate of William E. Sloan who died on August 29, 1942. Eleven years before his death the decedent had conveyed to a corporate trustee twelve policies of insurance upon his life. The Tax Court ruled that the transfer in trust was made in contemplation of death, and, by virtue of section 811(c) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 811(c), was includible in the decedent's gross estate...

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