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U. S. v. MANUFACTURERS NAT. BANK

No. 350.

363 U.S. 194 (1960)

UNITED STATES v. MANUFACTURERS NATIONAL BANK OF DETROIT, EXECUTOR.

Supreme Court of United States.

Decided June 13, 1960.

Attorney(s) appearing for the Case

Assistant Attorney General Kramer argued the cause for the United States. With him on the briefs were Solicitor General Rankin, Assistant Attorney General Rice, Daniel M. Friedman, Harry Baum and L. W. Post.

Henry I. Armstrong, Jr. argued the cause for appellee. With him on the brief was Louis F. Dahling.

MR. CHIEF JUSTICE WARREN delivered the opinion of the Court.

The question here is whether Section 811 (g) (2) (A) of the Internal Revenue Code of 1939 is constitutional as applied in this case. That section, the "payment of premiums" provision in the 1939 Code, requires inclusion of insurance proceeds in the gross estate of an insured where the proceeds are receivable by beneficiaries other than the executor but are attributable...

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