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HELVERING v. REYBINE

No. 146.

83 F.2d 215 (1936)

HELVERING, Com'r of Internal Revenue, v. REYBINE.

Circuit Court of Appeals, Second Circuit.

April 6, 1936.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Arnold Raum, Sp. Assts. to Atty. Gen., for petitioner.

Seacord, Ritchie & Young, of New Rochelle, N. Y. (Albert Ritchie and Frederick H. Seacord, Jr., both of New Rochelle, N. Y., of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

Alpheus Reybine had four policies of insurance issued on his life in June, 1925, in each of which he reserved the right to change the beneficiary. He then established three irrevocable trusts, one for each of his three children, naming as trustees the United States Mortgage & Trust Company and William B. Ward. The policies were next assigned to the trustees by a change in the beneficiary clauses...

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