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IN RE ESTATE OF SILVERMAN

No. 931, Docket 74-2226.

521 F.2d 574 (1975)

In re ESTATE of Morris R. SILVERMAN. Avrum SILVERMAN, Executor, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Respondent.

United States Court of Appeals, Second Circuit.

Decided July 21, 1975.

Attorney(s) appearing for the Case

Moses M. Cohen, New York City, for petitioner-appellant.

Jeffrey S. Blum, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Loring W. Post, Attys., on the brief), for defendant-respondent.

Before FEINBERG, TIMBERS and VAN GRAAFEILAND, Circuit Judges.

FEINBERG, Circuit Judge:

This appeal by Avrum Silverman, executor of the estate of Morris R. Silverman, from a decision of the Tax Court in favor of the Commissioner of Internal Revenue raises two questions: Was a transfer of a $10,000 whole life insurance policy by decedent to his son Avrum some six months before decedent's death made in contemplation of death and, if so, what was the value of the interest transferred to be included in decedent's gross estate? The...

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