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COMMISSIONER OF INTERNAL REVENUE v. LYNE

No. 3219.

90 F.2d 745 (1937)

COMMISSIONER OF INTERNAL REVENUE v. LYNE.

Circuit Court of Appeals, First Circuit.

June 1, 1937.

Attorney(s) appearing for the Case

Ralph Staubly, Sp. Atty., Bureau of Int. Rev., of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Morrison Shafroth, Chief Counsel, Bureau of Int. Rev., of Washington, D. C., on the brief), for petitioner.

Albert L. Hyland, of Boston, Mass. (John J. Fitz Gerald and Lyne, Woodworth & Evarts, all of Boston, Mass., on the brief), for Lyne, adm'r.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This case presents a question of some importance on the taxation of decedents' estates. For the purpose of federal taxation such estates are held to include certain property which is not regarded as part of them for probate purposes and is not available for the payment of debts. A common instance of this is insurance on the decedent's life payable by the terms of the policy directly to a beneficiary. Though not part of the estate, strictly speaking...

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