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KIDD v. PATTERSON

Civ. A. No. 10126.

230 F.Supp. 769 (1964)

James M. KIDD, Sr., Plaintiff, v. George D. PATTERSON, District Director of Internal Revenue for District of Alabama, Defendant.

United States District Court N. D. Alabama, S. D.

June 4, 1964.

Attorney(s) appearing for the Case

Pritchard, McCall & Jones, and Winston B. McCall, Birmingham, Ala., for plaintiff.

Macon L. Weaver, U. S. Atty., and E. Ray Acton, Asst. U. S. Atty., Birmingham, Ala., and John B. Jones, Jr., First Asst. Atty., Edward S. Smith, George A. Hrdlicka and Gary P. Smith, Attys., Dept. of Justice, Washington, D. C., for defendant.

LYNNE, Chief Judge.

Fully stipulated by the parties, the critical facts may be tightly compressed. Prior to September 22, 1958, plaintiff, James M. Kidd, Sr., was the owner of four policies of life insurance issued on his life by the Equitable Life Assurance Society of the United States, which, as of that date, had an aggregate value of $35,409.39. On September 22, 1958, plaintiff made written application to Equitable for a "change of ownership" of each of such policies...

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