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MATTER OF ZAHN

300 N.Y. 1 (1949)

In the Matter of the Accounting of Miner W. Tuttle, as Executor of Melvin G. Palliser, Deceased Executor, and William Dunkak et al., as Surviving Executors of Bernhard Zahn, Deceased, Appellants. Equitable Life Assurance Society of the United States et al., Respondents.

Court of Appeals of the State of New York.

Decided July 19, 1949

Attorney(s) appearing for the Case

James N. Vaughan for appellant.

Eugene T. O'Neill, Sterling Pierson, Leo D. Fitzgerald and Stuart McCarthy for the Equitable Life Assurance Society of the United States, respondent.

James D. Ewing and Eugene Z. Du Bose for Life Insurance Association of America, amicus curiæ, in support of respondents' position.

LOUGHRAN, Ch. J., LEWIS, CONWAY, DESMOND, DYE and FULD, JJ., concur.

BROMLEY, J.

The question for decision in this case is whether an insurance company, which promptly paid the proceeds of a life insurance policy directly to the beneficiary on the death of the insured, is liable to the executor of the latter for that portion of the Federal estate tax attributable to the proceeds of such policy which were paid by the executor to the Federal taxing authority. The problem arises because...

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