Proctor v. Pigman's Adm'r.

Opinion op the Court by

Hobson, Commissioner

Reversing.

Marian A. Pigman, a United.States soldier in the World War, held a policy of insurance on his life for $10,000. His father, Wesley Pigman, was the beneficiary in the policy. Marian A. Pigman died April 20, 1920; payments were made on the policy to' his father until he died on May 1, 1925; the balance due on the policy then was $7,677. The father left a will disposing of his estate. John Pigman, his son, qualified as his father’s executor. He was the sole heir at law of his father and of his brother Marian A. Pigman. The board declined to…