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MORTON v. UNITED STATES

Civ. A. No. 3605.

322 F.Supp. 1139 (1971)

Quin MORTON, Executor of the Estate of D. Holmes Morton, deceased, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, S. D. West Virginia, Charleston Division.

February 3, 1971.

Attorney(s) appearing for the Case

Thomas N. Chambers, Jackson, Kelly, Holt & O'Farrell, Charleston, W. Va., for plaintiff.

Johnnie M. Walters, H. E. Marmoll, Dept. of Justice, Washington, D. C., and W. Warren Upton, U. S. Atty., Charleston, W. Va., for defendant.

MEMORANDUM OPINION

FIELD, Chief Judge.

This is an action under 28 U.S.C. Section 1346 for the recovery of federal estate taxes and interest allegedly overpaid by the plaintiff amounting in the aggregate to $48,188.74. Briefly stated, the issue to be determined is whether the value of a certain life insurance policy on the life of D. Holmes Morton (hereinafter referred to as the decedent) is includable in the decedent's estate for estate tax purposes.

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