CHEW'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 11145.

148 F.2d 76 (1945)

CHEW'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Writ of Certiorari Denied June 18, 1945.


Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D.C., and Clare C. Clark, of Shreveport, La., for petitioner.

Melva M. Graney, Sewall Key, A. F. Prescott, and Miriam Lashley, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


Writ of Certiorari Denied June 18, 1945. See 65 S.Ct. 1575.

McCORD, Circuit Judge.

This is an appeal by petitioner for review, and involves deficiencies in estate taxes for the year 1940 in the amount of $2,984.50.

Questions presented: Did the sum of $22,539.85 paid to the beneficiary of insurance policies under provisions limiting the liability of the company in the event of death by self-destruction within...

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