Estate of Gorby v. Commissioner
United States Tax Court
The decedent was insured under two group life insurance policies. He was issued individual-form certificates, specifying his coverage pursuant to the master insurance policies. A provision in one of the master policies specifically authorized an assignment of the insured's interest, and a provision in the other master policy purporting to prohibit assignment was deleted by endorsement.
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The decedent was insured under two group life insurance policies. He was issued individual-form certificates, specifying his coverage pursuant to the master insurance policies. A provision in one of the master policies specifically authorized an assignment of the insured's interest, and a provision in the other master policy purporting to prohibit assignment was deleted by endorsement. The certificates failed to conform to the master policies in that they purported to proscribe assignment of the insured's rights. Prior to his death, decedent attempted to assign his rights under both policies.…
1Opinion of the Court
Estate of Max J. Gorby, Deceased, Jack Gorby and Jack Dinnerstein, Coexecutors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Gorby v. Commissioner
Docket No. 912-67
United States Tax Court
53 T.C. 80; 1969 U.S. Tax Ct. LEXIS 36;
October 27, 1969, Filed
Decision will be entered under Rule 50.
The decedent was insured under two group life insurance policies. He was issued individual-form certificates, specifying his coverage pursuant to the master insurance policies. A provision in one of the master policies specifically authorized an assignment of the insured's interest, and…
2Cases cited19 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- James v. United StatesSupreme Court of the United States · 1961
- Lehman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Tauber v. CommissionerUnited States Tax Court · 1955
- United States v. Estate of GraceSupreme Court of the United States · 1969
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