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BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 7365.

95 F.2d 184 (1938)

BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

March 11, 1938.

Attorney(s) appearing for the Case

Edwin S. Bartlett and Henry C. Walters, both of Detroit, Mich., for petitioner.

Harry Marselli, of Washington, D. C. (Robert H. Jackson, Sewall Key, and Arnold Raum, all of Washington, D. C., on the brief) for respondent.

Before HICKS and SIMONS, Circuit Judges, and RAYMOND, District Judge.

HICKS, Circuit Judge.

Petitioner is the widow of Guy C. Brown and the executrix of his estate. She is also the beneficiary of the proceeds of eleven insurance policies written upon his life and amounting to $326,648.11. She seeks a review of the decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing estate taxes of $17,050.80 upon the proceeds of these policies. The question is, whether the proceeds of the policies...

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