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MORTON v. UNITED STATES

No. 71-1861.

457 F.2d 750 (1972)

Quin MORTON, Executor of the Estate of D. Holmes Morton, Deceased, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided April 10, 1972.

Attorney(s) appearing for the Case

Gary R. Allen, Atty., Tax Div., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Ernest J. Brown, Thomas L. Stapleton, Attys., Tax Div., Dept. of Justice, and W. Warren Upton, U. S. Atty., on brief), for appellant.

Thomas N. Chambers, Charleston, W. Va. (Lee O. Hill, and Jackson, Kelly, Holt & O' Farrell, Charleston, W. Va., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, and CRAVEN and BUTZNER, Circuit Judges.

CRAVEN, Circuit Judge:

This is an appeal by the United States from a judgment of the District Court for the Southern District of West Virginia granting the plaintiff a refund of federal estate tax paid. The district judge concluded there was an overassessment because the Commissioner erroneously included in the gross estate the proceeds of a policy of life insurance. We affirm. We think that the decedent did not possess any of the incidents of ownership of this insurance...

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