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FIRST NAT. BANK OF SHELBY v. DIXON

No. 7727SC1071.

248 S.E.2d 416 (1978)

38 N.C. App. 430

FIRST NATIONAL BANK OF SHELBY, Administrator c. t. a. d. b. n. of Charles E. Dixon Estate v. Jane Greene DIXON, Constance Dixon Bell, Joyce Dixon Lee, Colean Dixon McDaniel, Beneficiaries named in the Will of Charles E. Dixon, and Amy Jane Dixon and Charles E. Dixon, Jr. minors and afterborn children.

Court of Appeals of North Carolina.

November 7, 1978.

Attorney(s) appearing for the Case

N. Dixon Lackey, Jr., Shelby, for plaintiff.

John D. Church, Shelby, Guardian Ad Litem for Amy Jane Dixon and Charles E. Dixon, Jr., and C. Eugene McCartha, Charlotte, for Jane Greene Dixon, defendants.

ROBERT M. MARTIN, Judge.

The question before us is: to what extent is the beneficiary of a life insurance policy liable for estate and inheritance taxes where the decedent who purchased the policy retained sufficient incidents of ownership therein to require the inclusion of the policy's proceeds in the decedent's gross estate for purposes of taxation? Plaintiff bank, as administrator for decedent's estate, contends that...

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