ESTATE OF MELTZER v. C. I. R.

No. 15015.

439 F.2d 798 (1971)

ESTATE of Nathalie MELTZER, Deceased, Louis A. Zuckerman and David M. Osnos, Co-Executors, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 12, 1971.


Attorney(s) appearing for the Case

John J. Yurow, Washington, D. C. (Arent, Fox, Kintner, Plotkin & Kahn, Washington, D. C., on brief), for appellant.

Elmer J. Kelsey, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Joseph M. Howard, Thomas J. Stapleton, Robert D. Bickel, Attys., Dept. of Justice, on brief), for appellee.

Before WINTER and CRAVEN, Circuit Judges, and MILLER, District Judge.


WINTER, Circuit Judge:

Nathalie and Louis Meltzer, husband and wife, were both killed in the wreck of a commercial airliner at a time when Nathalie owned insurance policies on the life of her husband and was the primary beneficiary thereunder. The policies had been issued some years previously and further premiums remained to be paid. There was no proof of the order of death. The Uniform Simultaneous Death Act, which is in...

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