Ackerman v. Commissioner
United States Board of Tax Appeals
Amounts received on account of accidental death under certain accident policies and under the double indemnity provisions of certain life insurance policies, held to represent amounts received "under policies taken out by the decedent upon his own life" and therefore includable in the gross estate of the decedent under the provisions of section 302(g), Revenue Act of 1924.
1Opinion of the Court
LEOPOLD ACKERMAN, EXECUTOR, ESTATE OF MELVILLE E. ACKERMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ackerman v. Commissioner
Docket No. 17910.
United States Board of Tax Appeals
15 B.T.A. 635; 1929 BTA LEXIS 2813;
February 27, 1929, Promulgated
Amounts received on account of accidental death under certain accident policies and under the double indemnity provisions of certain life insurance policies, held to represent amounts received "under policies taken out by the decedent upon his own life" and therefore includable in the gross estate of the decedent under the provisions of…
2Cases cited1 opinion
- Ackerman v. CommissionerUnited States Board of Tax Appeals · 1929