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AMERICAN FLETCHER NAT. BANK AND TRUST CO. v. U. S.

No. 171-76.

611 F.2d 360 (1979)

AMERICAN FLETCHER NATIONAL BANK AND TRUST COMPANY, and Elmer L. Winkler, Co-Executors of the Estate of Louis E. Winkler, Deceased v. The UNITED STATES.

United States Court of Claims.

December 12, 1979.

Attorney(s) appearing for the Case

Richard E. Aikman, Indianapolis, Ind., attorney of record for plaintiffs. Baker & Daniels, Indianapolis, Ind., of counsel.

W. C. Rapp, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant. Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D. C., of counsel.

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

OPINION

PER CURIAM:

This case comes before the court on the plaintiffs' exceptions to the recommended decision of Trial Judge Wood filed February 6, 1979. The suit is for recovery of estate taxes. The question before us is whether the plaintiffs carried the burden of showing that the assignment by the decedent of his interest in a group term life insurance policy within 3 years of his death was not made in contemplation...

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