ESTATE OF WIEN v. C. I. R.

No. 27828.

441 F.2d 32 (1971)

ESTATE of Ellen M. WIEN, Deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Fifth Circuit.

April 12, 1971.


Attorney(s) appearing for the Case

David J. Harris, Karl W. Windhorst, Atlanta, Ga., for petitioners; Smith Cohen, Ringel, Kohler, Martin & Lowe, Cuba, Cuba & McNatt, Atlanta, Ga., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div. U. S. Dept. of Justice, Richard M. Hahn, Acting Chief Counsel, I. R. S., Christopher J. Ray, Atty., I. R. S., Meyer Rothwacks, Jonathan S. Cohen, Janet R. Spragens, Issie L. Jenkins, Atty., U. S. Dept. of Justice, Tax Div., Washington, D. C., for respondent.

Before TUTTLE, WISDOM and GOLDBERG, Circuit Judges.


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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases