1. Home
  2. Browse Decisions
  3. F.2d
  4. 180 F.2d
  5. 180 F.2d 220 (1950)
 

GODFREY v. SMYTH

No. 12277.

180 F.2d 220 (1950)

GODFREY v. SMYTH, Collector of Internal Revenue.

United States Court of Appeals Ninth Circuit.

January 21, 1950.

Attorney(s) appearing for the Case

I. M. Peckham, San Francisco, Cal., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, L. W. Post, Sp. Assts. to Atty. Gen., Frank J. Hennessy, U. S. Atty., C. Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before HEALY, McALLISTER, and ORR, Circuit Judges.

PER CURIAM.

The question on this appeal is whether the proceeds of certain policies of insurance on the life of the decedent are includible in his gross estate for the purposes of federal estate tax under § 811 of the Internal Revenue Code, as amended by the Revenue Act of 1942, 26 U.S.C.A. § 811.

The trial court found that all premiums on these policies were paid out of community property and that the insured...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases