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U.S. TRUST CO. v. HELVERING

No. 453.

307 U.S. 57 (1939)

UNITED STATES TRUST CO., EXECUTOR, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 17, 1939.

Attorney(s) appearing for the Case

Mr. Wilder Goodwin for petitioner.

Mr. J. Louis Monarch, with whom Solicitor General Jackson, Assistant Attorney General Morris, and Messrs. Sewall Key and Edward J. Ennis, and Helen R. Carloss were on the brief, for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

The sole question is whether proceeds of a War Risk Insurance policy payable to a deceased veteran's widow were properly included in his gross estate under a federal estate tax.

The federal estate tax in question1 included in a decedent's gross estate the amount in excess of forty thousand dollars received by "beneficiaries [other than his estate] as insurance under policies...

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