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HIGGS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10154.

184 F.2d 427 (1950)

HIGGS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided September 28, 1950.

Attorney(s) appearing for the Case

Harrision Tweed, New York City (Milbank, Tweed, Hope & Hadley, Weston Vernon, Jr., Anthony A. Bliss, New York City, on the brief), for petitioner.

Edward J. P. Zimmerman, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Special Assistants to the Attorney General, on the brief), for respondent.

Before MARIS, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

This controversy, one of first impression, concerns the taxability, as part of the decedent's gross estate, of the value of a survivorship annuity payable to the decedent's widow. The annuity in favor of the widow resulted from the exercise, by the decedent during his lifetime, of an option extended to him in a group retirement benefit contract arranged by his employer with a commercial insurance company, the full consideration for which,...

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