Brown v. Commissioner of Internal Revenue

HICKS, Circuit Judge.

Petitioner is the widow of Guy C. Brown and the executrix of his estate. She is also the bepeficiary of the proceeds of eleven insurance policies written upon his life and amounting to $326,648.11. She seeks a review of the decision of the Board of Tax Appeals affirming the action of the Commissioner of Internal Revenue in assessing estate taxes of $17,050.80 upon the proceeds of these policies. The question is, whether the proceeds of the policies were properly included in decedent’s gross estate under the provisions of title 26, § 411(g), U.S.C., 26 U.S.C.A. § 411(g),…