CATALANO v. UNITED STATES

No. 27506.

429 F.2d 1058 (1969)

Mrs. Anna Terranova CATALANO and Mrs. Rosemary Catalano Loup, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

December 16, 1969.


Attorney(s) appearing for the Case

Louis C. LaCour, U. S. Atty., Joan Elaine Chauvin, Asst. U. S. Atty., New Orleans, La., Johnnie M. Walters, Asst. Atty. Gen., Michael B. Arkin, Lee A. Jackson, Attys., U. S. Dept. of Justice, Tax Division, Jonathan S. Cohen, Jr., Atty., U. S. Dept. of Justice, Washington, D. C., Peter Winstead, Atty., U. S. Dept. of Justice, Tax Dept., Fort Worth, Tex., for defendant-appellant.

Albert B. Koorie, Benjamin E. Loup, New Orleans, La., for plaintiff-appellee.

Jerome J. Reso, Jr., Solomon S. Goldman, New Orleans, La., Richard E. Gerard, Lake Charles, La., for amicus curiae.

Before RIVES, BELL and DYER, Circuit Judges.


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 should therefore not be included in his estate, and (2) the...

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