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BINGHAM v. UNITED STATES

No. 4592.

7 F.Supp. 907 (1934)

BINGHAM et al. v. UNITED STATES.

District Court, D. Massachusetts.

August 7, 1934.

Attorney(s) appearing for the Case

Burnham, Bingham, Gould & Murphy and George S. Fuller, all of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., by J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and P. E. Miller, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.

BREWSTER, District Judge.

This action is brought by the executors under the will of King Upton to recover federal estate tax which, it is alleged, was erroneously exacted. The controversy arises over the action of the commissioner in including in the gross estate of the decedent, under section 402 (f), Revenue Act 1918 (40 Stat. 1098), seven policies of life insurance.

King Upton died February 27, 1921. During his lifetime he had taken out seventeen policies...

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