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ESTATE OF CERVIN v. C.I.R.

No. 95-60541.

111 F.3d 1252 (1997)

ESTATE OF Alto B. CERVIN, Deceased, Bennett W. Cervin, Executor, & Nita-Carol Cervin Miskovitch, Executor, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 9, 1997.

Attorney(s) appearing for the Case

Claude R. Wilson, Jr., Wilson, White & Copeland, Dallas, TX, for Petitioner-Appellant.

Gary R. Allen, Curtis C. Pett, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, Richard Bradshaw Farber, Department of Justice, Tax Division, Washington, DC, Stuart L. Brown, Chief Counsel, Internal Revenue Service, Washington, DC, Loretta Argrett, Asst. Atty. General, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for C.I.R.

Before POLITZ, Chief Judge, and SMITH and DUHÉ, Circuit Judges.

DUHÉ, Circuit Judge:

The Estate of Alto B. Cervin petitioned the United States Tax Court for a redetermination of a federal estate tax deficiency asserted against it by the Internal Revenue Service. The alleged deficiency was based upon a determination by the Commissioner that (1) the decedent's gross estate should include one hundred percent of the proceeds of three whole life insurance policies, and (2) the estate was not entitled to a twenty-five percent discount...

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