COMMISSIONER OF INTERNAL REVENUE v. BARTLETT

No. 352.

113 F.2d 766 (1940)

COMMISSIONER OF INTERNAL REVENUE v. BARTLETT.

Circuit Court of Appeals, Second Circuit.

July 22, 1940.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Warren F. Wattles, Sp. Assts. to Atty. Gen., for petitioner.

J. A. Gerardi, of New York City, (David Boyd Chase and Duncan Edwards, Jr., both of New York City, of counsel), for respondent.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The Commissioner of Internal Revenue is the petitioner seeking to review a decision of the Board of Tax Appeals to have determined whether or not certain payments made to the respondent by an insurance company should be included in her gross income for the calendar year 1935.

The respondent was the beneficiary under two policies of insurance issued by the Prudential Insurance Company of America upon the life of her father. They matured...

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