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GRAY v. UNITED STATES

No. 75-1153.

541 F.2d 228 (1976)

William P. GRAY, as Executor of the Will of William G. Robertson, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied October 12, 1976.

Attorney(s) appearing for the Case

Keith H. Gill, Los Angeles, Cal. (Kadison, Pfaelzer, Woodard, Quinn & Rossi, Alan R. Woodard, and Terrance S. Nunan, Los Angeles, Cal., on the brief), for plaintiff-appellee.

Michael L. Paup, Washington, D.C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and Richard Farber, Dept. of Justice, Washington, D.C. and William D. Keller, U.S. Atty., and Charles H. Magnuson, Asst. U.S. Atty., Los Angeles, Cal., of counsel, on the brief), for defendant-appellant.

Before LEWIS, Chief Judge, and McWILLIAMS and DOYLE, Circuit Judges.

OPINION

McWILLIAMS, Circuit Judge.

The question here to be resolved is whether the trial court erred in holding that the proceeds of a life insurance policy on decedent's life, which were paid to the decedent's former wife in accordance with the terms of a pre-existing property settlement agreement, were deductible from decedent's gross estate under Section 2053(a) of the Internal Revenue Code of 1954, as a claim against the estate. We conclude that the...

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