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ESTATE OF SKIFTER v. C. I. R.

No. 72, Docket 72-1445.

468 F.2d 699 (1972)

ESTATE of Hector R. SKIFTER, Deceased, Janet Skifter Kelley and the Chase Manhattan Bank (National Association), Executors, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Second Circuit.

Decided October 19, 1972.

Attorney(s) appearing for the Case

Archibald H. Cashion, New York City (George J. Noumair and Whitman & Ransom, New York City, on the brief), for appellees.

Elmer J. Kelsey, Department of Justice, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks and William S. Estabrook, III, Attys., Department of Justice, Washington, D.C., on the brief), for appellant.

Before FRIENDLY, Chief Judge, and LUMBARD and FEINBERG, Circuit Judges.

LUMBARD, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court holding that proceeds of nine insurance policies on decedent's life were not includible in decedent's estate. The Tax Court, 56 T.C. 1190, held incorrect the Commissioner's inclusion of these proceeds in decedent's gross estate and his assessment of a deficiency thereon.

In 1961 Hector...

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