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FIRST NATIONAL BANK OF MIDLAND, TEXAS v. UNITED STATES

No. 27663.

423 F.2d 1286 (1970)

The FIRST NATIONAL BANK OF MIDLAND, TEXAS and Jewell Mathers, Co-Independent Executors and Co-Trustees of the Estate of Olen D. Mathers, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

March 23, 1970.

Attorney(s) appearing for the Case

William Monroe Kerr, Midland, Tex., for appellants-plaintiffs.

Paul M. Ginsburg, Jonathan S. Cohen, Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Attys., Tax Div., U. S. Department of Justice, Washington, D. C., William W. Guild, Tax Div., U. S. Dept. of Justice, Fort Worth, Tex., Ernest Morgan, U. S. Atty., San Antonio, Tex., for defendant-appellee.

Before GEWIN, COLEMAN, and DYER, Circuit Judges.

COLEMAN, Circuit Judge.

Does Section 2035 of the Internal Revenue Code [26 U.S.C.A. § 2035]1 authorize or require the inclusion in an insured's gross estate of any part of the death proceeds of an insurance policy when that policy is owned by another but upon which the non-owning insured has paid part of the premiums within three years of his death. That is the sole issue in this appeal...

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