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HELVERING v. LE GIERSE

No. 237.

312 U.S. 531 (1941)

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. LE GIERSE ET AL., EXECUTORS.

Supreme Court of United States.

Decided March 3, 1941.

Attorney(s) appearing for the Case

Assistant Attorney General Clark, with whom Solicitor General Biddle and Messrs. Sewall Key, J. Louis Monarch, Richard H. Demuth, and Maurice J. Mahoney were on the brief, for petitioner.

Mr. Frederick O. McKenzie for respondents.

MR. JUSTICE MURPHY delivered the opinion of the Court.

Less than a month before her death in 1936, decedent, at the age of 80, executed two contracts with the Connecticut General Life Insurance Co. One was an annuity contract in standard form entitling decedent to annual payments of $589.80 as long as she lived. The consideration stated for this contract was $4,179. The other contract was called a "Single Premium Life Policy...

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