KROLOFF v. UNITED STATES

No. 72-1257.

487 F.2d 334 (1973)

Archie M. KROLOFF, Individually and as beneficiary of the Estate of Dorothy Allen Kroloff, deceased, Plaintiff, Appellee, v. UNITED STATES of America, Defendant, Appellant.

United States Court of Appeals, Ninth Circuit.

October 25, 1973.


Attorney(s) appearing for the Case

Richard Farber (argued), Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., William C. Smitherman, U. S. Atty., Phoenix, Ariz., Eugene D. Silverman, Meyer T. Rothwacks, Loring W. Post, Tax Div., Dept. of Justice, Washington, D. C., for defendant, appellant.

Richard L. Lassen (argued), John R. Christian, Leo R. Beus, of Jennings, Strouss & Salmon, Phoenix, Ariz., for plaintiff, appellee.

Before ALDRICH, CHOY and GOODWIN, Circuit Judges.


ALDRICH, Senior Circuit Judge.

This is a suit for refund of an estate tax in which the district court found for the plaintiff, executor and surviving husband of the decedent and hereinafter taxpayer. The government appeals, alleging, basically, only one point: the inadequacy of the evidence to support the finding.1

In July 1957, taxpayer and his wife applied to the New York Life Insurance Company for insurance on the life of the...

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