Gaither v. Miles
District Court, D. Maryland
At Law. Action by Thomas H. Gaither, Jr., against Joshua W. Miles, Collector of Internal Revenue.
1Opinion of the Court
ROSE, District Judge.
[1] The plaintiff, as executor of the late Thomas H. Gaither, is here suing to recover $3,469.63, paid under protest as an estate tax upon $34,695.25, the proceeds of five insurance policies upon the life of the testator, who, about two months before his death, had caused them to be made payable to his son and daughter. In the transfer of one of these policies, he reserved to himself the right to again change the beneficiary. That policy remained a part of his estate. Cohen v. Samuels, 245 U. S. 50, 38 Sup. Ct. 36, 62 L. Ed. 143.
[2] Another of them was of the endowment…
2Cases cited1 opinion
- Cohen v. SamuelsSupreme Court of the United States · 1917
3Cited by14 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Smith v. United StatesDistrict Court, D. Massachusetts · 1936
- Phillips v. CommissionerUnited States Board of Tax Appeals · 1927
- Off v. United StatesDistrict Court, S.D. Illinois · 1929
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