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NATIONAL METROPOLITAN BANK v. UNITED STATES

No. 48708.

87 F.Supp. 773 (1950)

NATIONAL METROPOLITAN BANK OF WASHINGTON et al. v. UNITED STATES.

United States Court of Claims.

As Amended February 24, 1950.

Attorney(s) appearing for the Case

Albert Philipson, Washington, D. C., Newmyer & Bress, Washington, D. C., on the brief, for plaintiffs.

Elizabeth B. Davis, Washington, D. C., with whom was Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and Robert N. Anderson, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

JONES, Chief Judge.

This suit is for a refund of estate taxes paid as a deficiency assessment on the proceeds of two insurance policies. The policies were on the life of Margaret E. Kelly, who died August 30, 1943. The beneficiary was her son, John S. Kelly.

The executors timely filed a claim for refund on the ground that the policies had been applied for and all premiums paid by John S. Kelly, the beneficiary, and that the decedent did not possess any of...

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