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ROSS v. ODOM

No. 24484.

401 F.2d 464 (1968)

A. C. ROSS, District Director of Internal Revenue, Atlanta, Georgia, Appellant, v. Suzanne ODOM, Individually and as Executrix of the Estate of Benton Odom, Deceased, Appellee.

United States Court of Appeals Fifth Circuit.

September 16, 1968.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Anthony Z. Roisman, Attys., Dept. of Justice, Washington, D. C., for appellant, Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., of counsel.

William L. Kinzer, B. D. Murphy, Atlanta, Ga., for appellee, Powell, Goldstein, Frazer & Murphy, Atlanta, Ga., of counsel.

Before BROWN, Chief Judge, and FAHY and DYER, Circuit Judges.

JOHN R. BROWN, Chief Judge:

When is a no contract a contract? That is the question. That, as is so frequent, this arises under the income tax structure is hardly any surprise. In more austere terms the question is whether the District Court was correct in holding that $27,450 received by Taxpayer as beneficiary of her husband's participation in the state-established Georgia Survivors' Benefit Program constituted proceeds of "a life insurance contract" under 26 U.S...

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