MEYER v. UNITED STATES

No. 302, Docket 25501.

275 F.2d 83 (1959)

Edward J. MEYER, Marion E. Meyer and Alfred M. Saperston, Executors of the Estate of Albert F. Meyer, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals Second Circuit.

Decided September 4, 1959.

Certiorari Granted January 11, 1960.


Attorney(s) appearing for the Case

John J. Pajak, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Department of Justice, Washington, D. C., John O. Henderson, U. S. Atty., and William I. Schapiro, Asst. U. S. Atty., Western District of New York, Buffalo, N. Y., on the brief), for appellant.

Richard H. Wile, Buffalo, N. Y. (Saperston, McNaughtan & Saperston, Buffalo, N. Y., on the brief), for appellees.

Before CLARK, Chief Judge, and LUMBARD and WATERMAN, Circuit Judges.


Certiorari Granted January 11, 1960. See 80 S.Ct. 373.

LUMBARD, Circuit Judge.

This appeal by the United States from a final judgment of the District Court for the Western District of New York, Justin C. Morgan, J., presents the single question whether an estate is entitled to an estate tax marital deduction, § 812(e) (1) (A), Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e) (1) (A), for a portion of the proceeds of a policy of life insurance...

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