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TERRIBERRY v. UNITED STATES

No. 74-2898.

517 F.2d 286 (1975)

Nancy C. TERRIBERRY, Bruce T. Terriberry and Sarasota Bank & Trust Co., on behalf of the Estate of G. Gilson Terriberry, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied September 23, 1975.

Attorney(s) appearing for the Case

John L. Briggs, U. S. Atty., Claude H. Tison, Jr., Asst. U. S. Atty., Jacksonville, Fla., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Daniel C. Perri, Michael L. Paup, Jeffrey S. Blum, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Icard, Merrill, Cullis, Timm & Furen, Curtis J. Timm, Sarasota, Fla., for plaintiffs-appellees.

Before CLARK, Associate Justice, and GOLDBERG and AINSWORTH, Circuit Judges.

Mr. Justice CLARK:

At issue on this appeal is some $16,000 in federal estate taxes paid by appellee, Mrs. Nancy Terriberry, upon the death of her husband, Gilson Terriberry, on seven insurance policies transferred to her some years ago and covering his life. Upon Gilson's death, the Government claimed that he had sufficient "incidents of ownership" in the policies within the meaning of 26 U.S.C. § 2042(2)1 to require that the proceeds...

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