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ESTATE OF ROCKWELL v. C.I.R.

No. 85-5209.

779 F.2d 931 (1985)

ESTATE OF Willard F. ROCKWELL, Deceased, Willard F. Rockwell, Jr., and Mellon Bank, N.A., Executors, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided December 26, 1985.

Attorney(s) appearing for the Case

George R. Craig, Craig, Goehring and Harrison, and David A. Brownlee (argued), Kirkpatrick & Lockhart, Pittsburgh, Pa., for appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Jonathan Cohen (argued), Michael L. Paup, David English Carmack and Phoebe A. Mix, Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before SEITZ, WEIS and ROSENN, Circuit Judges.

OPINION OF THE COURT

ROSENN, Circuit Judge.

This appeal presents two questions related to federal estate taxes.1 The primary question is whether the decedent, Willard F. Rockwell, possessed incidents of ownership in eight life insurance policies on his life at the time of his death. The tax court held that he did and that the insurance policies were includable in his gross estate for tax purposes. The second question concerns...

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