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GESNER v. UNITED STATES

No. 534-77.

600 F.2d 1349 (1979)

Edwin E. GESNER, Marjorie G. Johnson, Herman H. Copelon, Co-Executors of the Estate of Carleton P. Gesner v. The UNITED STATES.

United States Court of Claims.

June 13, 1979.

Attorney(s) appearing for the Case

Alan L. Schiff, New Haven, Conn. for plaintiff, Warren K. Rosen and Copelon, Schiff & Zangari, New Haven, Conn., of counsel.

Iris J. Brown, with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser, Donald H. Olson and Marc Levey, Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, COWEN, Senior Judge, and KASHIWA, Judge.

ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND PLAINTIFFS' CROSS-MOTION FOR SUMMARY JUDGMENT

COWEN, Senior Judge.

This suit for refund of $13,626.61 in estate tax and assessed interest is before the court on the parties' cross-motions for summary judgment. Plaintiffs, co-executors of the estate of decedent, Carleton P. Gesner, dispute the inclusion by the Internal Revenue Service (IRS) of certain insurance policies in the decedent's gross estate under section...

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