NANCE v. UNITED STATES

No. 23356.

430 F.2d 662 (1970)

Daisy J. NANCE, as Executrix of the Will of Louis E. Nance, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied September 14, 1970.


Attorney(s) appearing for the Case

Paul M. Ginsburg (argued), Atty., Tax Division, Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Edward Lee Rogers, Attys., Dept. of Justice, Washington, D. C., Richard K. Burke, U. S. Atty., Phoenix, Ariz., for defendant-appellant.

Allen L. Feinstein (argued), Robert Collins, Wales, Collins & Davies, Phoenix, Ariz., for plaintiff-appellee.

Before CHAMBERS, ELY and HUFSTEDLER, Circuit Judges.


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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