STECKLER, Chief Judge.
In this action tried before the court without a jury, the plaintiff, the estate of Thomas C. Werbe, seeks to recover an alleged overpayment of estate tax for the year 1951. The only question presented is whether the settlement provisions of five policies of insurance on the life of the decedent qualify the proceeds of the policies for the marital deduction under Section 812(e) (1) (G) of the Internal Revenue Code of 1939, 26 U.S.C. § 812...
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