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PENNSYLVANIA CO., ETC. v. COMMISSIONER OF INTERNAL REV.

No. 5748.

79 F.2d 295 (1935)

PENNSYLVANIA CO. FOR INSURANCES ON LIVES AND GRANTING ANNUITIES et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 8, 1935.

Attorney(s) appearing for the Case

Joseph A. Lamorelle, of Philadelphia, Pa. (Saul, Ewing, Remick & Saul, of Philadelphia, Pa., of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Norman B. Keller and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

BUFFINGTON, Circuit Judge.

This case involves five insurance policies on the life of J. D. C. Henderson, deceased, in which his wife was named beneficiary. The policies are designated in the opinion of the Tax Board as Nos. 15, 16, 17, 18, and 20. The decedent's executors contend the proceeds of the policies should not be included in his estate because, as they allege, the decedent, at the time of his death and prior thereto, had no interest in or control of any kind...

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