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FIRST NATIONAL BANK OF BIRMINGHAM, ALA. v. UNITED STATES

No. 22075.

358 F.2d 625 (1966)

The FIRST NATIONAL BANK OF BIRMINGHAM, ALABAMA, and Sidney M. Smith, Executors of the Estate of Henry M. Smith, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

March 29, 1966.

Attorney(s) appearing for the Case

William M. Hames, Michael J. Egan, Jr., Atlanta, Ga., Sutherland, Asbill & Brennan, Atlanta, Ga., of counsel, for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles L. Goodson, U. S. Atty., Slaton Clemmons, Asst. U. S. Atty., Atlanta, Ga., Johnathan S. Cohen, David O. Walter, Norman H. Wolfe, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before BROWN and COLEMAN, Circuit Judges, and GARZA, District Judge.

COLEMAN, Circuit Judge:

The issue in this case is whether fifteen thousand dollars of the proceeds of an insurance policy were, for estate tax purposes, a part of the estate of Henry M. Smith, deceased. The District Court found in the affirmative. We disagree, and reverse.

We conclude that the appeal really involves no true question of estate tax law. The problem is encountered in the proper construction of certain contracts, as applied to an insurance policy...

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