WEICK, Circuit Judge.
This is an appeal from a decision of the Tax Court sustaining a deficiency in
The sole issue is whether the proceeds of a life insurance policy paid to Mrs. Phyllis A. Ducros, upon the death of Carlton L. Small, are taxable to her as income. Section 22(b) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(b) (1) (A) exempts...
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