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UNITED STATES v. STEWART

No. 16014.

270 F.2d 894 (1959)

UNITED STATES of America, Appellant, v. Ashby O. STEWART, Executor of the Last Will and Testament of Mary W. Stewart, Deceased, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied September 28, 1959.

Attorney(s) appearing for the Case

Charles K. Rice, Asst. Atty. Gen., Helen A. Buckley, Lee A. Jackson, A. F. Prescott, Attorneys, Dept. of Justice, Washington, D. C., Lynn J. Gillard, U. S. Atty., San Francisco, Cal., for appellant.

George H. Koster, Richard W. Graham, San Francisco, Cal., for appellee.

Before DENMAN, Senior Circuit Judge, POPE, Circuit Judge, and JAMESON, District Judge.

JAMESON, District Judge.

Plaintiff seeks recovery of federal estate taxes paid on decedent's interest in certain life insurance and annuity policies.

Ashby and Mary Stewart were married in 1906 and their marital relationship continued until Mary's death on February 21, 1951. They were residents of California. At the time of the wife's death there were 26 insurance and annuity policies on the life of the husband, and seven annuity policies naming the wife as...

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