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UNITED STATES v. RHODE ISLAND HOSPITAL TRUST COMPANY

No. 6618.

355 F.2d 7 (1966)

UNITED STATES of America, Defendant, Appellant, v. RHODE ISLAND HOSPITAL TRUST COMPANY et al., Plaintiffs, Appellees.

United States Court of Appeals First Circuit.

Decided January 11, 1966.

Attorney(s) appearing for the Case

Fred R. Becker, Atty., Dept. of Justice, with whom Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, and Raymond J. Pettine, U. S. Atty., were on brief, for appellant.

Walter F. Gibbons, Providence, R. I., with whom James T. Lodge and Armstrong, Gibbons & Lodge, Providence, R. I., were on brief, for appellees.

Before ALDRICH, Chief Judge, COFFIN, Circuit Judge, and CAFFREY, District Judge.

COFFIN, Circuit Judge.

This appeal presents the question whether the proceeds of a life insurance policy on decedent's life are properly includable in the gross estate of the decedent by reason of the alleged possession at his death of "any of the incidents of ownership, exercisable either alone or in conjunction with any other person", under Section 2042 of the Internal Revenue Code of 1954, 26 U.S.C. § 2042.1

The Commissioner...

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