Attorney(s) appearing for the Case
Mr. Eugene L. Bondy for petitioners.
Mr. Loring W. Post, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.
Supreme Court of United States.
MR. JUSTICE MURPHY delivered the opinion of the Court.
The question here is whether the proceeds of certain contracts payable upon the death of the decedent to his wife are includible in his gross estate for estate tax purposes under Section 302 (c) of the Revenue Act of 1926, as amended, Internal Revenue Code § 811 (c).1
On June 29, 1933, the Equitable Life Assurance Society of the...
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