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UNITED STATES TRUST CO. OF NEW YORK v. HIGGINS

56 F.Supp. 997 (1942)

UNITED STATES TRUST CO. OF NEW YORK et al. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

June 23, 1942.

Attorney(s) appearing for the Case

George C. Baron, of New York City, for plaintiffs.

Mathias F. Correa, U. S. Atty., of New York City (John B. Creegan, Asst. U. S. Atty., of New York City, of counsel), for defendant.

COXE, District Judge.

The joint and survivor annuity policy involved in this case was properly included in the gross estate of the decedent for estate tax purposes. Commissioner v. Wilder's Estate, 5 Cir., 118 F.2d 281, certiorari denied 314 U.S. 634, 62 S.Ct. 67, 86 L. Ed. 509; Commissioner v. Clise, 9 Cir., 122 F.2d 998, certiorari denied by Supreme Court...

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