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HOPE v. UNITED STATES

No. 81-1521.

691 F.2d 786 (1982)

Grover H. HOPE, Executor of the Estate of Beverly J. Hope, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Internal Revenue Service, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

November 18, 1982.

Attorney(s) appearing for the Case

Ann Belanger Durney, Libero Marinelli, Jr., Attys., Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant.

Ginsberg & Forman, Donald J. Forman, Dallas, Tex., for plaintiff-appellee.

Before BROWN, WISDOM and RANDALL, Circuit Judges.

WISDOM, Circuit Judge:

In this estate tax dispute, we are asked to decide whether the proceeds of three term life insurance policies should be included in the estate as gifts in contemplation of death under section 2035 of the Internal Revenue Code of 1954 [26 U.S.C. § 2035]. The District Court for the Northern District of Texas tried the case without a jury on stipulated facts, and held that the decedent transferred the insurance policies but that the transfer...

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