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community property right to a share of the life insurance
proceeds, and the Texas courts have so held. She therefore had
no interest to be excluded from decedent's gross estate under
section 2042. On this issue therefore, we hold for respondent.
To give effect to the other concessions and agreements that
the parties have entered into with respect to other issues in
this case,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011