GOLDBERG, Circuit Judge:
The taxpayers and the government both seek us to referee this mortal combat involving the taxation of life insurance policies. We have examined both sides in their polarization and, forsaking their extreme positions, pitch our tent of conclusion midway between their extremes. Thus in remanding we satisfy neither party in our solution to this necrological dilemma.
On June 3, 1962, Sidney and Ellen Wien, domiciliaries of Atlanta, Georgia...
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