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COMMISSIONER OF INTERNAL REVENUE v. LE GIERSE

No. 232.

110 F.2d 734 (1940)

COMMISSIONER OF INTERNAL REVENUE v. LE GIERSE et al.

Circuit Court of Appeals, Second Circuit.

March 25, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for petitioner.

Frederick O. McKenzie, of New York City, for respondents.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.

SWAN, Circuit Judge.

At the date of her death on January 1, 1936, Mrs. Le Gierse had a policy of insurance upon her life for $25,000 payable to her daughter. Because of the circumstances under which the policy was taken out, the commissioner ruled that the sum receivable by the beneficiary named in the policy was not "insurance" within the meaning of section 302(g) of the Revenue Act of 1926, as amended,1 but represented a transfer to...

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