Huff's Estate

Opinion by

Me. Justice Walling,

The three appeals in this case are in the same estate, and, while they raise different questions, will be considered in one opinion and referred to as the first, second and third appeal. In August, 1924, Irvin T. Huff, a coal operator of Somerset County, doing business as “The United Smokeless Coal Company,” took out a $15,000 policy on his life in the Connecticut General Life Insurance Company, and named the coal company as beneficiary. Huff was the coal company and, in effect, the beneficiary under the policy. His coal operations were conducted on a six…