LYNNE, Chief Judge.
This is an action by Mrs. Leona T. Caldwell, as Executrix of the estate of her deceased husband, to recover a refund of estate taxes paid under protest after determination of a deficiency assessment. The two issues in the case are whether the proceeds of two separate groups of insurance policies are taxable as part of the estate of the deceased.
The first group consists of the proceeds of three life insurance policies in the amount of ...
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