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ESTATE OF BENJAMIN v. C. I. R.

No. 71-1153.

465 F.2d 982 (1972)

ESTATE of Jack A. BENJAMIN, Deceased, John F. Benjamin, Co-Executor and Alice U. Benjamin, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Seventh Circuit.

Decided June 8, 1972.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., William L. Goldman, Atty., U. S. Dept. of Justice, Washington, D. C., Meyer Rothwacks, Bennet N. Hollander, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellant.

Harry Thom, Arthur S. Rollin, Robert L. Stern, Chicago, Ill., for appellees; Mayer, Brown & Platt, Chicago, Ill., of counsel.

Before SWYGERT, Chief Judge, HASTINGS, Senior Circuit Judge, and KILEY, Circuit Judge.

KILEY, Circuit Judge.

The Tax Court decided, 54 T.C. 953 (1970), that a lump payment to the taxpayer,1 secondary beneficiary under an employees' pension fund annuity contract, is entitled to capital gains treatment. The Commissioner has appealed. We affirm.

Alice U. Benjamin's husband, Jack A. Benjamin, before his death was employed2 by Uhlmann Grain Company. During Benjamin...

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