Estate of Harry E. Draper, Deceased v. Commissioner of Internal Revenue, Estate of Elizabeth C. Draper, Deceased v. Commissioner of Internal Revenue

COFFIN, Chief Judge.

On June 15,1969, Harry E. Draper feloniously shot and killed his wife, Elizabeth C. Draper, and then shot himself, resulting in his own death on July 10, 1969. At the time of Elizabeth’s death, Harry was the owner and named beneficiary of two insurance policies on her life. Because “[i]t would be contrary to public policy to permit a beneficiary who has feloniously taken the life of the insured to recover on the policy”, Slocum v. Metropolitan Life Insurance Co., 245 Mass. 565, 567, 139 N.E. 816, 816 (1923); see New York Mutual Life Insurance Co. v. Armstrong, 117 U.S.…