Slifka v. Johnson

MANDELBAUM, District Judge.

This action is brought by the executors of the estate of George Schustek, to recover the sum of $18,719.68 with interest, paid to the defendant as Collector of Internal Revenue and claimed to have been erroneously assessed.

The problem presented here is whether the proceeds of 12 insurance policies were properly included in the gross estate of the decedent. The answer to that problem depends on whether transfers by the decedent in 1936 of the 12 policies to his wife were either in contemplation of death or to take effect in possession or enjoyment at or after death,…