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EGGLESTON v. DUDLEY

No. 12297.

257 F.2d 398 (1958)

Edward J. EGGLESTON and Sadye J. De Roy Silverman, Executors Under the Last Will and Testament of Emanuel I. DeRoy, Deceased, Appellants, v. A. J. DUDLEY, District Director of Internal Revenue, Philadelphia Region.

United States Court of Appeals Third Circuit.

Decided June 30, 1958.

Attorney(s) appearing for the Case

Gilbert E. Morcroft, Pittsburgh, Pa., for appellants.

Kenneth E. Levin, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., D. Malcolm Anderson, U. S. Atty. Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, KALODNER, Circuit Judge, and WRIGHT, District Judge.

BIGGS, Chief Judge.

Emanuel I. DeRoy, the decedent, endeavored to secure changes in the beneficiary clauses of twenty insurance policies on his life to secure the benefits of the marital deduction in estate taxes on his death in accordance with the Revenue Code of 1939, as amended, 26 U.S.C.A. § 811 et seq. His then wife, Sadye J. DeRoy, was the beneficiary. DeRoy died on October 13, 1950, domiciled in Pennsylvania. His widow married again and she, now Mrs. Silverman...

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