Legal Opinion
National Metropolitan Bank v. United States
United States Court of Claims
Decided January 3, 1950No. 48708PublishedCited by 15 opinions
1Opinion of the CourtJones, Chief Judge
This suit is for a refund of estate taxes paid as a deficiency assessment on the. proceeds of two insurance policies. The policies were on the life of Margaret E. Kelly, who died August 30, 1943. The beneficiary was her son, John S. Kelly.
The executors timely filed a claim for refund on the ground that the policies had been applied for and all premiums paid by John S. Kelly, the beneficiary, and that the decedent did not possess any of the incidents of ownership in the policies, and that the proceeds were paid directly to the beneficiary. The claim was denied.
The question is whether the…
2Cases cited3 opinions
- Esch Bros. v. Home InsuranceSupreme Court of Iowa · 1889
- Austin Nat. Bank v. ScofieldDistrict Court, W.D. Texas · 1948
- United States v. BurgoDistrict Court, D. New Jersey · 1948
3Cited by15 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Fuchs v. CommissionerUnited States Tax Court · 1966
- District of Columbia v. Edith Bolling WilsonCourt of Appeals for the D.C. Circuit · 1954
- Fried v. GrangerDistrict Court, W.D. Pennsylvania · 1952
- Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1965
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