Morrow v. Commissioner
United States Tax Court
Estate Tax -- Gross Estate -- Insurance -- Section 811 (g) (2). -- Where an employer paid all premiums and held all incidents of ownership of a policy of life insurance on the life of an employee payable only to the employer as sole beneficiary, no part of the proceeds of the policy is includible in the gross estate of the employee even though the employer had notified the employee that its purpose was to pay $ 5,000 from the proceeds to a member of the immediate family of…
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Estate Tax -- Gross Estate -- Insurance -- Section 811 (g) (2). -- Where an employer paid all premiums and held all incidents of ownership of a policy of life insurance on the life of an employee payable only to the employer as sole beneficiary, no part of the proceeds of the policy is includible in the gross estate of the employee even though the employer had notified the employee that its purpose was to pay $ 5,000 from the proceeds to a member of the immediate family of the employee designated by him.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $724.64 in estate tax. The only issue for decision is whether $5,000 paid to the daughter of the deceased by his former employer was a part of the decedent’s gross estate. The facts have been presented by a stipulation which is adopted as the findings of fact.
The decedent died on May 26, 1947, while residing in Pittsburgh, Pennsylvania. The estate tax return was filed with the collector of internal revenue for the twenty-third district of Pennsylvania.
The decedent was employed by PI. H. Robertson Company, hereafter called…
2Cases cited4 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- Dimock v. CorwinCourt of Appeals for the Second Circuit · 1938
- Dimock v. CorwinDistrict Court, E.D. New York · 1937
- Welliver v. CommissionerUnited States Tax Court · 1947
3Cited by7 opinions
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Estate of Lumpkin v. CommissionerUnited States Tax Court · 1971
- Estate of Smith v. CommissionerUnited States Tax Court · 1979
- Estate of Infante v. CommissionerUnited States Tax Court · 1970
- Estate of Lumpkin v. CommissionerUnited States Tax Court · 1971
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