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ROSE v. UNITED STATES

No. 73-3952.

511 F.2d 259 (1975)

Catherine Myers ROSE, Individually and as Trustee of Eleanor Catherine Rose, Gregory Warren Rose and Victor Ray Rose, Testamentary Trusts, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 11, 1975.

Attorney(s) appearing for the Case

V. Ray Rose, Donald A. Meyer, Jacqueline McPherson, New Orleans, La., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Meyer Rothwacks, Chief, Appellate Section, Fleming T. deGraffenried, Carolyn R. Just, Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, Washington, D. C., Gerald J. Gallinghouse, U. S. Atty., Robert N. Habans, Jr., Asst. U. S. Atty., New Orleans, La., for defendant-appellee.

Before THORNBERRY, GOLDBERG and GODBOLD, Circuit Judges.

GOLDBERG, Circuit Judge:

Catherine Myers Rose, plaintiff below, brought this tax refund suit in the district court to secure a refund of $5,265.07 in estate taxes which she paid under protest as representative of her decedent husband's estate. The district court entered summary judgment for the Government, and Rose appeals.

The dispute centers about the necessity to include in the decedent's gross estate the value of three life insurance policies held by the...

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