DYER, Circuit Judge:
The United States appeals from a judgment awarding plaintiffs a refund of estate tax deficiencies in the amount of $4,295.76, with interest. The judgment was based on the District Court's determinations that: (1) decedent did not possess incidents of ownership in one-half of the proceeds of a policy of life insurance on his life and this sum
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.