Mortimer FREEDMAN, Independent Executor under the Last Will and Testament of Margaret Freeman, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
September 7, 1967.
September 7, 1967.
Attorney(s) appearing for the Case
J. Manuel Hoppenstein, Jerome L. Prager, Dallas, Tex., for appellant.
R. L. Dillard, Jr., Durwood D. Crawford, Gerald C. Galbraith, Dallas, Tex., for Southland Life Ins. Co., amicus curiae in support of appellant.
Melvin M. Diggs, U. S. Atty., Dallas, Tex., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Edward I. Heilbronner, Donald Williamson, Attys., Dept. of Justice, Washington, D. C., R. L. Dillard, Jr., Hermine Dalkowitz Tobolowsky, Dallas, Tex., Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D. C., Martha Joe Stroud, Asst. U. S. Atty., of counsel, for appellee.
Hermine Dalkowitz Tobolowsky, Dallas, Tex., for Business & Professional Women's Club of Dallas, Inc., amicus curiae.
Before THORNBERRY and COLEMAN, Circuit Judges, and YOUNG, District Judge.
United States Court of Appeals Fifth Circuit.
THORNBERRY, Circuit Judge.
This appeal is from a judgment of the district court denying appellant's claim for refund of estate tax in the amount of $7,081.21, plus interest.1 The tax in question resulted from inclusion in the gross estate of Margaret Freedman, appellant's deceased wife, of one-half of the value of a $50,000 insurance policy on the decedent's life. A consideration of the applicable estate-tax provision (Int.Rev.Code of...
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