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GOLDSTONE v. UNITED STATES

No. 699.

325 U.S. 687 (1945)

GOLDSTONE ET AL., EXECUTORS, v. UNITED STATES.

Supreme Court of United States.

Decided June 11, 1945.

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.

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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