MOORE, Circuit Judge:
Plaintiffs (appellees) seek a determination that they were entitled to deduct from their Federal income tax return for the taxable year 1964 the replacement value of a life insurance policy which was given by them to a charitable institution, which amount was stipulated to be $4,000.67. Accordingly, plaintiffs seek a tax refund of $2,081.56.
Plaintiffs' son, Forbes S. Tuttle, on the dates relevant to the issues herein, was the general...
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