Case ID: us-ct-cl_91/html/0688-03.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

BERTHA M. BAILEY AND W. C. BAILEY, JR., EXRS., OF THE ESTATE OF WALTER C. BAILEY, DECEASED, v. THE UNITED STATES
    [No. 43505]
    [89 C. Cls., 364; 90 C. Cls. 644
    311 U. S. —]
   Estate tax; life insurance policy proceeds; effect of transfer of life ownership; payment of premiums by beneficiary after assignment. Decided March 4,1940, on motion for new trial, petition dismissed, upon the authority of Helvering et al. v. Hallock et al., 309 U. S. 106.

Plaintiffs’ petition for writ of certiorari dismissed as of September 27, 1940, upon stipulation requesting dismissal in view of settlement, pursuant to the 35th Eule of the Supreme Court.