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NATIONAL CITY BANK OF CLEVELAND v. UNITED STATES

No. 16637.

371 F.2d 13 (1966)

The NATIONAL CITY BANK OF CLEVELAND, Executor of the Estate of Pearl C. Dauby, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 30, 1966.

Attorney(s) appearing for the Case

Duane L. Isham, Akron, Ohio (Wise, Roetzel, Maxon, Kelly & Andress, Akron, Ohio, on the brief), S. C. Andress, Timothy G. Ireland, Akron, Ohio, of counsel, for appellant.

Morton K. Rothschild, Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Loring W. Post, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee. Merle M. McCurdy, U. S. Atty., Bernard J. Stuplinski, Asst. U. S. Atty., Cleveland, Ohio, of counsel.

Before PHILLIPS, EDWARDS and CELEBREZZE, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a federal estate tax case, presenting the question of whether the proceeds of three life insurance policies on the life of decedent's husband are taxable to the estate of decedent as a transfer with a retained life income within the meaning of § 2036(a) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 2036 (a) (1).1

The executor of the estate of Mrs. Pearl C. Dauby sued for a tax...

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