The First National Bank of Birmingham, Alabama, and Sindey M. Amith, Executors of the Estate of Henery M. Smith v. United States

(concurring) :

I concur fully in the opinion and the result. I add this concurrence merely to focus professional attention on another effective use of the marvels of electronic machines in the vastly expanding business of litigation and its disposition.

On reading the briefs, and particularly those of the Government, one gained the vivid impression that this was a cause celebre. If not a frontal, it was at least a massive oblique assault on the conceptually unique Tompkins-Mitchell principle2 on the estate taxation of life insurance proceeds in a survivor’s buy-out arrangement.

Believing that…