Blackmon v. Hansen

The controlling question presented in this case is, must the total or only one-half of the proceeds collected under insurance policies issued after marriage on the deceased husband’s life, the wife being sole beneficiary, and all premiums having been paid from community funds, be computed for taxes under Article 7117, Vernon’s Annotated Civil Statutes, as part of the husband’s gross estate?

This is a suit by Mrs. Adolph S. Hansen, individually and as independent executrix of the estate of Adolph S. Hansen, as plaintiff, against W. T. Blackmon, Tax Assessor-Collector of Jefferson County, Texas,…