Old Colony Trust Co. v. Commissioner of Internal Revenue.
1939.C01.40045 102 F.2D 380
-
- USD 0.99
-
- USD 0.99
Descripción editorial
This is a petition for review of a decision of the United States Board of Tax Appeals, determining a deficiency in the estate tax liability of the estate of which the petitioners are executors. The question is whether a sum of money paid to the beneficiaries pursuant to a policy issued by the Sum Life Assurance Company of Canada should be included in the gross estate of the decedent. The decedent, Everett Moress, died December 27, 1933.