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PRUYN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 7, Docket 21453.

184 F.2d 971 (1950)

PRUYN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided November 3, 1950.

Attorney(s) appearing for the Case

Haggerty, Myles & Wormser and Silverson & Allison, all of New York City, Harry Silverson, New York City, of counsel, for petitioner, Mona Shelley, executrix of estate of Mary L. Pruyn, deceased.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and L. W. Post, Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

Before AUGUSTUS N. HAND, CHASE and FRANK, Circuit Judges.

PER CURIAM.

Prior to 1931, the decedent and her younger sister, Nelly K. Pruyn, purchased survivor annuity contracts from commercial insurance companies, each paying one-half of the consideration. The decedent died in 1943, leaving her sister surviving. The question presented on this appeal is whether the interest that passed to the surviving sister upon the death of Mary L. Pruyn was includible in the decedent's gross estate for the purposes of the Federal Estate...

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