LITTLETON, Judge.
The defendant's motion for a new trial and for judgment dismissing the petition is based on the opinion of the Supreme Court in Helvering et al. v. Hallock et al., 60 S.Ct. 444,
All of the insurance policies involved in this case were taken out by Walter C. Bailey on his own life subsequent to the enactment of section 302 (g) of the Revenue...
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