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DRAPER v. C. I. R.

Nos. 75-1409, 75-1410.

536 F.2d 944 (1976)

ESTATE of Harry E. DRAPER, Deceased, et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. ESTATE of Elizabeth C. DRAPER, Deceased, et al., Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, First Circuit.

Decided June 14, 1976.

Attorney(s) appearing for the Case

Evan Y. Semerjian, Boston, Mass., with whom Hale & Dorr, Boston, Mass., was on brief, for appellants.

Michael J. Roach, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and William S. Estabrook, III, Attys., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

COFFIN, Chief Judge.

On June 15, 1969, Harry E. Draper feloniously shot and killed his wife, Elizabeth C. Draper, and then shot himself, resulting in his own death on July 10, 1969. At the time of Elizabeth's death, Harry was the owner and named beneficiary of two insurance policies on her life. Because "[i]t would be contrary to public policy to permit a beneficiary who has feloniously taken the life of the insured to recover on the policy", Slocum v. Metropolitan...

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