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COMMISSIONER OF INTERNAL REVENUE v. JONES

No. 6037.

62 F.2d 496 (1932)

COMMISSIONER OF INTERNAL REVENUE v. JONES.

Circuit Court of Appeals, Sixth Circuit.

December 16, 1932.

Attorney(s) appearing for the Case

F. H. Horan, of New York City (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Wm. Cutler Thompson, C. M. Charest, and Eugene G. Smith, all of Washington, D. C., on the brief), for petitioner.

W. T. Kennerly, of Knoxville, Tenn. (Kennerly & Key, of Knoxville, Tenn. on the brief), for respondent.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

MOORMAN, Circuit Judge.

The question in this case is whether the proceeds of five life insurance policies aggregating $18,819.58 taken out by the decedent, a resident of Tennessee, and made payable to his estate, should be included in his gross estate under the provisions of section 302 of the Revenue Act of 1924 (26 USCA § 1094 note).

The pertinent part of the statute in question is as follows:

"Sec....

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