(DOWNLOAD) "Mrs. Frankie Lou Smith Prichard v. United States America" by United States Court of Appeals for the Fifth Circuit " Book PDF Kindle ePub Free
eBook details
- Title: Mrs. Frankie Lou Smith Prichard v. United States America
- Author : United States Court of Appeals for the Fifth Circuit
- Release Date : January 20, 1968
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
This is an appeal from a judgment that appellant executrix is not entitled to refund of an alleged overpayment of estate tax on the estate of Houston Smith, 255 F. Supp. 552 (N.D. Texas 1966). The case concerns application of § 2042 of the Internal Revenue Code, 26 U.S.C.A. § 2042. The district court found for the government under sub-sections (1) and (2) of § 2042. We affirm on the basis of sub-section (2), which requires inclusion in the gross estate of proceeds from insurance payable to beneficiaries other than the estate if the decedent possessed at the time of his death any incidents of ownership in the insurance. This makes unnecessary any discussion of sub-section (1).
 "Mrs. Frankie Lou Smith Prichard v. United States America" by United States Court of Appeals for the Fifth Circuit " Book PDF Kindle ePub Free){kind=link}