Legal Opinion
Jean F. Stern v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 26, 1957No. 12840_1PublishedCited by 17 opinions
1Opinion of the Court
MeALLISTER, Circuit Judge.
Jean F. Stern, petitioner, was the beneficiary of seventeen insurance policies, of the face amount of $60,255, on the life of her husband, Dr. Milton J. Stern, who died June 12, 1949. Dr. Stern, in the contracts of insurance, had reserved the right to change the beneficiary, as well as to draw the cash surrender value of the policies up to the time of his death. However, he never did draw any of the cash surrender values. Petitioner had been named beneficiary in the policies at various times between March 13, 1919 — thirty years before her husband’s death — and July…
2Cases cited11 opinions
- Lockwood v. Exchange BankSupreme Court of the United States · 1903
- Holden v. StrattonSupreme Court of the United States · 1905
- Ruth Halle Rowen, Ethel F. Halle, and Edward Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- Hiscock v. MertensSupreme Court of the United States · 1907
- Murphy v. CaseySupreme Court of Minnesota · 1921
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Golsen v. CommissionerUnited States Tax Court · 1970
- Bowlin v. Comm'rUnited States Tax Court · 1958
- Stoumen v. CommissionerUnited States Tax Court · 1957
- Francis H. W. Ducros and Phyllis A. Ducros v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
12 more not listed; retrieve them via the Exa API.