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HULL'S ESTATE v. C.I.R.

No. 14393.

325 F.2d 367 (1963)

ESTATE OF Arthur H. HULL, Deceased, Central Trust Capital Bank, Kathrine W. Hull and Margaret Hull Daniels, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided November 29, 1963.

Rehearing Denied December 30, 1963.

Attorney(s) appearing for the Case

Robert R. Batt, Philadelphia, Pa. (William R. Spofford, Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for petitioners.

Timothy B. Dyk, Dept. of Justice, Washington, D. C., (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Michael K. Cavanaugh, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before McLAUGHLIN, HASTIE and FORMAN, Circuit Judges.

HASTIE, Circuit Judge.

In this case the Tax Court, sustaining a ruling of the Commissioner, has decided that Arthur Hull's irrevocable gratuitous transfer of full ownership rights in 15 policies of insurance on his own life to his three daughters equally, as accomplished about two and one-half years before his death, was a transfer "in contemplation of his death" within the meaning of section 2035 of the 1954 Internal Revenue...

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