Werthan v. McCabe

Me. Justice. McKinney

delivered the opinion of the Court.

The Commissioner of Finance and Taxation has appealed from a decree holding that the estate of Morris "Werthan is not liable for an Inheritance Tax by virtue of chapter 29, Acts of 1929, Extra Session, on certain life insurance policies effected on the life of deceased.

Werthan died testate August 2, 1931, leaving a large estate, including policies of insurance which he had procured, paid the premiums on, and in which he had designated certain beneficiaries. The tax on these policies was paid without question.

At the time of his death, and…