Trust Co. v. . Maxwell, Comr.

DEVIN, J., not sitting. Civil action to recover taxes paid under protest.

From 1934 until his death in 1937 Carl W. Harris was a resident of Forsyth County, N.C. In 1934 and 1935, certain policies of life insurance, aggregating $201,000 in face value, on his life, were issued to his wife, Mrs. Annie Meador Harris. Mrs. Harris signed the applications for and procured the issuance of the policies. Mr. Harris consented to take the physical examination, answer questions in respect thereto and signed the other papers required of the person insured in the procurement of the insurance. The policies…