Legal Opinion

Candler v. Allen

District Court, M.D. Georgia

Decided January 30, 1942No. Civil Action No. 151Published

1Opinion of the Court

LOVETT, District Judge.

In accordance with the opinion of the court this day announced,' and the facts that have been stipulated by the parties, I find the following:

Findings of Fact.

1. Charles Howard Candler, a resident of Georgia, on September 23, 1939, irrevocably assigned his entire interest in policy No. 1359818 of the Northwestern Mutual Life Insurance Company as a gift to his son, Charles Howard Candler, Jr. The policy was issued on the life of the donor on September 26, 1919, when he was forty-one years of age and was a twenty-payment-life contract. It became fully paid up on September…

2Cases cited5 opinions

  1. United States v. RyersonSupreme Court of the United States · 1941
  2. Guggenheim v. RasquinSupreme Court of the United States · 1941
  3. Powers v. CommissionerSupreme Court of the United States · 1941
  4. Houston v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
  5. Phipps v. CommissionerUnited States Board of Tax Appeals · 1941

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