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BRODERICK v. KEEFE

No. 3513.

112 F.2d 293 (1940)

BRODERICK, Collector of Internal Revenue, v. KEEFE et al.

Circuit Court of Appeals, First Circuit.

May 14, 1940.

Attorney(s) appearing for the Case

James P. Garland, Sp. Asst. to Atty. Gen. (Samuel O. Clerk, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Arthur L. Jacobs, of Washington, D. C., and J. Howard McGrath, of Providence, R. I., on the brief), for appellant.

Richard F. Canning, of Providence, R. I. (Andrew P. Quinn, of Providence, R. I., on the brief), for appellees.

Roger B. Hull, of New York City, for National Ass'n of Life Underwriters, amicus curiæ.

Before MAGRUDER, Circuit Judge, and PETERS and SWEENEY, District Judges.

SWEENEY, District Judge.

This is an appeal from a judgment of the District Court for the District of Rhode Island entered in favor of the plaintiffs below. The question presented is whether, after the exhaustion of the $40,000 exemption provided in the statute, the proceeds of two life insurance policies, taken out by the decedent on his own life, should have been included in his gross estate subject to federal estate tax. Both policies are sufficiently similar to...

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