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ESTATE OF KELLER v. COMM'R

No. 371.

312 U.S. 543 (1941)

ESTATE OF KELLER ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided March 3, 1941.

Attorney(s) appearing for the Case

Mr. Ferdinand T. Weil, with whom Mr. J. Smith Christy was on the brief, for petitioners.

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

MR. JUSTICE MURPHY delivered the opinion of the Court.

This case is companion to Helvering v. Le Gierse, ante, p. 531. In all material respects the facts are alike except for the differences to be noted. Here the annuity contract provided for annual payments of $390.84 and cost decedent $3,258.20. The "insurance" policy stipulated for payment of $20,000 to decedent's daughter at decedent's death, and the single...

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