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KERN v. UNITED STATES

No. 72-1712.

491 F.2d 436 (1974)

Arline G. KERN and Pacific National Bank of Washington, a national banking association, as executors of the Estate of Albert R. Kern, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied March 18, 1974.

Attorney(s) appearing for the Case

Stanley S. Pratt of Gavin, Robinson, Kendrick, Redman & Mays, Yakima, Wash., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Elmer J. Kelsey, Richard Farber, Meyer Rothwacks, Ann Belanger, U. S. Dept. of Justice, Tax Div., Washington, D. C., Dean C. Smith, U. S. Atty., Spokane, Wash., for appellee.

Before GOODWIN and SNEED, Circuit Judges, and BURNS, District Judge.

OPINION

SNEED, Circuit Judge:

This is an estate tax case involving the interaction between the community property law of the State of Washington as it relates to the proceeds of life insurance policies and Section 2042(2) of the Internal Revenue Code of 1954. The facts are not disputed; the problem consists of the legal consequences of these facts under Washington law and Section 2042(2).

Albert R. Kern...

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