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SCOTT v. C. I. R.

Nos. 20391-20393.

374 F.2d 154 (1967)

Donald SCOTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert SCOTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Burt EDSALL, Deceased, Mary E. Edsall, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

March 14, 1967.

Attorney(s) appearing for the Case

Robert G. Carter, Wild, Christensen, Carter & Blank, Fresno, Cal., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Fred E. Youngman, Solomon Warhaftig, Attys., Tax Div., Dept. of Justice, Washington, D. C., Lester Uretz, Chief Counsel, Internal Revenue Service, Washington, D. C., for appellee.

Before BARNES and DUNIWAY, Circuit Judges, and POWELL, District Judge.

DUNIWAY, Circuit Judge.

These are petitions to review a decision of the Tax Court of the United States. The principal question presented is, to what extent are the proceeds of life insurance policies upon the life of a deceased husband to be excluded from his estate for purposes of the federal estate tax in a case in which the policies had been community property of the husband and his wife under California law, but the wife predeceased the husband and disposed of...

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