Circuit Court of Appeals, Third Circuit.https://leagle.com/images/logo.png
Argued November 21, 1945.
Decided March 29, 1946.
Attorney(s) appearing for the Case
Carlton Fox, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.
Kenneth W. Gemmill, of Philadelphia, Pa. (Chester C. Hilinski and Barnes, Dechert, Price & Smith, all of Philadelphia, Pa., on the brief), for appellee.
Before BIGGS, McLAUGHLIN and O'CONNELL, Circuit Judges.
Circuit Court of Appeals, Third Circuit.
McLAUGHLIN, Circuit Judge.
This appeal involves six life insurance policies1 under which the appellee was the sole beneficiary of her husband. After her husband's death in 1936 the appellee exercised the twenty year installment and thereafter for life options under the policies. The amount of each installment exceeded the aliquot part of the proceeds of the policies. This excess was included by the Commissioner of Internal Revenue in the...
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