Sutton's v. Barr's Administrator

Opinion or the Court by

Commissioner Hobson—

Affirming.

Fred Milton Barr was a soldier in the United States army in 1917 in France. He took out a policy of War Bisk life insurance in the sum of $5,000, payable in case of death to 'his mother. On October 15, 1918, he was killed in France, and his mother was awarded the insurance, payable under the act in 240 monthly payments. On June 11,1924, the mother, Matilda Sutton, died, leaving a will by which she devised what was coming to her from the government to her granddaughter. She also left her husband, Alex Sutton, surviving her. Before paying the…