PER CURIAM:
The Government appeals from a judgment for the taxpayer, the executrix of the estate of Louis E. Nance, deceased, in her suit to recover $16,287.55, paid by the estate following a deficiency assessment. The estate tax had been assessed upon one half of the proceeds of two insurance policies on the life of Louis in a face amount totaling $250,000.
The decedent-insured, Louis, and his beneficiary, Daisy, were husband and wife, who were Arizona domiciliaries...
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