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JOHN HANCOCK MUT. LIFE INS. CO. v. HELVERING

No. 7904.

128 F.2d 745 (1942)

JOHN HANCOCK MUT. LIFE INS. CO. v. HELVERING, Com'r of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided May 11, 1942.

Attorney(s) appearing for the Case

Mr. David R. Shelton, of Washington, D. C., for petitioner.

Mr. Benjamin M. Brodsky, Special Assistant to the Attorney General, with whom Mr. Samuel O. Clark, Assistant Attorney General, and Mr. J. Louis Monarch, Special Assistant to the Attorney General, were on the brief, for respondent. Messrs. Sewall Key, Special Assistant to the Attorney General, J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Robert L. Williams, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before MILLER, VINSON, and EDGERTON, Associate Justices.

VINSON, Associate Justice.

Petitioner is a corporation engaged in the business of writing life insurance. One Bert Hanna, now deceased, entered into three life insurance contracts with petitioner. He designated certain beneficiaries, but reserved the right to change them in himself. Shortly before his death he chose a certain type of settlement option. This option provided that the amounts of the policies at insured's death be left on deposit with the Company. The...

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