Fuchs v. Commissioner
United States Tax Court
Held, insurance proceeds from an accidental death insurance policy not includable in decedent's gross estate because he lacked "incidents of ownership" in said policy within the meaning of sec. 2042, 1954 Code.
1Opinion of the Court
Estate of Bert L. Fuchs, Deceased, the Omaha National Bank, Co-Administrator, Pearl J. Fuchs, Co-Administratrix, Petitioner v. Commissioner of Internal Revenue, Respondent
Fuchs v. Commissioner
Docket No. 558-65
United States Tax Court
47 T.C. 199; 1966 U.S. Tax Ct. LEXIS 17;
November 23, 1966, Filed
Decision will be entered under Rule 50.
Held, insurance proceeds from an accidental death insurance policy not includable in decedent's gross estate because he lacked "incidents of ownership" in said policy within the meaning of sec. 2042, 1954 Code.
Marvin G. Schmid, for the petitioner.
Ronald M.…
2Cases cited12 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Fuchs v. CommissionerUnited States Tax Court · 1966
- National Metropolitan Bank v. United StatesUnited States Court of Claims · 1950
- Schongalla v. HickeyCourt of Appeals for the Second Circuit · 1945
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