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IN RE ESTATE OF LUMPKIN

No. 72-1298.

474 F.2d 1092 (1973)

ESTATE of James H. LUMPKIN, Jr., Deceased. Christine T. HAMILTON, Executrix, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

February 14, 1973.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Atty., Tax Div., U. S. Dept of Justice, Lee H. Henkel, Jr., Acting Chief Counsel, Edward D. Robertson, K. Martin Worthy, Chief Counsel, I.R.S., Gary R. Allen, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Rudy M. Groom, Melvin M. Engel, Houston, Tex., for petitioner-appellee.

Before GEWIN, THORNBERRY and CLARK, Circuit Judges.

GEWIN, Circuit Judge:

This federal estate tax case squarely presents the question of whether an employee who under the provisions of a group term life insurance policy is given nothing more than the right to alter the time and manner of enjoyment of the proceeds possesses an "incident of ownership" with respect to that policy so that at his death the value of the proceeds must be included in his gross estate under § 2042 of the Internal Revenue Code of 1954....

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