BERMAN v. UNITED STATES

No. 73-1922 Summary Calendar.

487 F.2d 70 (1973)

Fay Lewis BERMAN, Executrix of the Estate of Joseph Emile Berman, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied October 31, 1973.


Attorney(s) appearing for the Case

Joseph E. Brown, Jr., Asst. U.S. Atty., Robert E. Hauberg, U.S. Atty., Jackson, Miss., Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Acting Chief, Appellate Section, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

James P. Knight, Jr., Jackson, Miss., for plaintiff-appellee.

Before THORNBERRY, GOLDBERG and RONEY, Circuit Judges.


RONEY, Circuit Judge:

Before boarding an airplane at the Jackson, Mississippi, airport, Joseph Emile Berman, a 67 year old food broker and lawyer, purchased a $30,000 flight insurance policy on his life for one dollar, naming his son as beneficiary. The ownership of the policy was immediately assigned to the son. The plane crashed shortly thereafter and Berman was killed.

The question is whether the proceeds of the life policy are includable in Berman's estate...

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