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FEIN v. UNITED STATES

No. 83-1868.

730 F.2d 1211 (1984)

Sue FEIN, Personal Representative of the Estate of Richard Fein, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 3, 1984.

Rehearing and Rehearing Denied May 3, 1984.

Attorney(s) appearing for the Case

Selner, Glaser & Komen, P.C., A. Fuller Glaser, Jr., St. Louis, Mo., for appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Joan I. Oppenheimer, Tax Div., Dept. of Justice, Washington, D.C., for appellee; Thomas E. Dittmeier, U.S. Atty., St. Louis, Mo., of counsel.

Before ROSS and ARNOLD, Circuit Judges, and HARRIS, Senior District Judge.

Rehearing and Rehearing En Banc Denied May 3, 1984.

ARNOLD, Circuit Judge.

In 1977, Richard Fein gave an insurance policy on his own life to his wife. He died about three months later. The Internal Revenue Service applied a provision of the Revenue Act of 1978 to this gift and included the proceeds of the policy in Mr. Fein's estate for tax purposes. The issue in this case is the constitutionality of this retroactive...

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