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UNITED STATES TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 235.

98 F.2d 734 (1938)

UNITED STATES TRUST CO. OF NEW YORK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 25, 1938.

Attorney(s) appearing for the Case

Wilder Goodwin, of New York City (Robert C. Flack, of New York City, of counsel), for taxpayer.

Abraham J. Rosenblum, of New York City, amicus curiæ for American Legion.

Edward A. Vosseler, of New York City, amicus curiæ for American Legion, Department of New York.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The sole question at issue is whether the proceeds of a War Risk Insurance policy are includable in the gross estate of the insured for the purpose of computing the estate tax. They are made so includable by the broad language of Sec. 302(g) of the Revenue Act of 1926 (44 Stat. 70), 26 U.S.C.A. § 411(g), which is in accord with similar provisions in prior acts. Sec. 402 (f) of the Revenue Act of...

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