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SCHWARZ v. UNITED STATES

Civ. A. No. 6664.

170 F.Supp. 2 (1959)

Roy M. SCHWARZ, Aaron M. Schwarz and the Minors, Susan and Jane Schwarz, appearing through their natural tutrix, Mrs. Frances Stern, widow of Lewis E. Schwarz, Jr., now wife of Charles R. Colbert, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. Louisiana, New Orleans Division.

January 9, 1959.

Attorney(s) appearing for the Case

Montgomery, Barnett, Brown & Reed, Walter M. Barnett, Albert Mintz, Moise Dennery, New Orleans, La., for plaintiffs.

George Elias, Jr., Washington, D. C., M. Hepburn Many, U. S. Atty., New Orleans, La., for defendant.

J. SKELLY WRIGHT, District Judge.

The principal basis for this suit for a refund of estate taxes is the asserted unconstitutionality of Sec. 811(g) (2) (A) of the Internal Revenue Code of 19391 when applied to life insurance policies originally taken out by decedent but assigned by him to the beneficiaries five years before his death. This Court, denying the claim of unconstitutionality, holds that that proportion of the proceeds of the...

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