WEBSTER v. COMMISSIONER OF INTERNAL REVENUE

No. 9799.

120 F.2d 514 (1941)

WEBSTER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

June 4, 1941.


Attorney(s) appearing for the Case

Felix O. Rousset, of New Orleans, La., and Philip C. Gorman, of Leesburg, Fla., for petitioner.

William L. Cary, Sewall Key, and Michael H. Cardozo, IV., Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.


HOLMES, Circuit Judge.

George W. Webster died testate in Florida in 1937. He left four insurance policies in which he designated, as beneficiary, his executors, administrators, and assigns. His will made no mention of the policies, but gave, devised, and bequeathed all the rest or residue of his estate, of every nature and kind whatsoever and wherever located, to Helen Ruth Webster, her heirs, and assigns. The question presented by this appeal is whether the proceeds...

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