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COMMISSIONER OF INTERNAL REVENUE v. HAINES

No. 6912.

104 F.2d 854 (1939)

COMMISSIONER OF INTERNAL REVENUE v. HAINES.

Circuit Court of Appeals, Third Circuit.

June 14, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, John J. Pringle, Jr., and Joseph M. Jones, Sp. Assts. to Atty. Gen., for petitioner.

C. Russell Phillips and Montgomery & McCracken, all of Philadelphia, Pa., for respondent.

Before DAVIS, BIGGS, and MARIS, Circuit Judges.

DAVIS, Circuit Judge.

In 1934, Mary H. Haines, respondent, paid certain insurance companies $313,419 for three "single premium" life Insurance policies, naming as beneficiaries her four children, Isabella H. Miller, Margaret W. Haines, Robert B. Haines and Charles H. Haines. The policies so purchased had a cash surrender value of $289,324 and a face value of $350,000.

As the respondent did not retain "any of the legal incidents of ownership" to the policies...

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