Quin Morton, of the Estate of D. Holmes Morton, Deceased v. United States

CRAVEN, Circuit Judge:

This is an appeal by the United States from a judgment of the District Court for the Southern District of West Virginia granting the plaintiff a refund of federal estate tax paid. The district judge concluded there was an overas-sessment because the Commissioner erroneously included in the gross estate the proceeds of a policy of life insurance. We affirm. We think that the decedent did not possess any of the incidents of ownership of this insurance policy at the time of his death so as to require inclusion of the proceeds in the decedent’s gross estate under Section…