United States v. Martin Wright Gordon

GOLDBERG, Circuit Judge:

We are again presented with a question of the relationship between the Estate Tax provisions of the Internal Revenue Code and the community property laws of Texas. This appeal by the government from the district court’s judgment 1 in this tax refund suit involves the interrelationship between Sections 2036(a) 2 and 2043(a) 3 of the Internal Revenue Code of 1954 and the characterization of the proceeds from life insurance policies under the Texas law of community property. This confrontation of the retained interest provisions of the estate tax sections of the Code with…