Legal Opinion

In re Rose

District Court, E.D. Pennsylvania

Decided September 8, 1927No. 8658PublishedCited by 9 opinions

1Opinion of the Court

KIRKPATRICK, District Judge.

This is a certificate for review of a referee’s decision, and involves the same question that was decided by this court in Re Lang, 20 F.(2d) 236. The position taken by the trustee is slightly different from that in the other ease. The point which the trustee urges upon the court here is that, inasmuch as the policy carried the right to change the beneficiary and provided for certain additional features, such as an option to take a paid-up policy at the end of five years, the policy was not made for the benefit of the wife, within the terms of the Pennsylvania Act…

2Cases cited2 opinions

  1. Tyler v. Treasurer & Receiver GeneralMassachusetts Supreme Judicial Court · 1917
  2. In Re LangDistrict Court, E.D. Pennsylvania · 1927

3Cited by9 opinions

  1. Hickman v. HanoverCourt of Appeals for the Fourth Circuit · 1929
  2. Bennett v. BennettWest Virginia Supreme Court · 1950
  3. Consumers Time Credit, Inc. v. Remark Corp.District Court, E.D. Pennsylvania · 1965
  4. Baldwin v. CommissionerUnited States Tax Court · 1959
  5. Estate of Gwinn v. CommissionerUnited States Tax Court · 1955

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