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FIRST NATIONAL BANK OF OREGON v. UNITED STATES

No. 72-2994.

488 F.2d 575 (1973)

FIRST NATIONAL BANK OF OREGON, Executor of the Estate of Fred M. Slade, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

December 3, 1973.

Attorney(s) appearing for the Case

Richard E. Alexander, Williams, Montague, Stark, Hiefield & Norville, Portland, Or., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., John M. Kirk, Trial Atty., Tax Div., Meyer Rothwacks, Atty., Loring W. Post and Michael L. Paup, Attys., U.S. Dept. of Justice, Washington, D. C., Sidney I. Lezak, U.S. Atty., Portland, Or., for defendant-appellee.

Before WRIGHT, CHOY and SNEED, Circuit Judges.

CHOY, Circuit Judge:

Appellant, First National Bank of Oregon, is the executor of the estate of Fred M. Slade, deceased. It seeks a refund of federal estate taxes paid as a result of the inclusion in the decedent's gross estate of the proceeds of two insurance policies which were denominated gifts in contemplation of death by the Internal Revenue Service.

In 1966 the decedent had his wife sign the applications for two twenty-year term insurance policies on...

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