Case Name: WHITNEY KERNOCHAN, EXECUTOR OF THE WILL OF FREDERIC KERNOCHAN v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1939-11-06
Citations: 90 Ct. Cl. 684
Docket Number: No. 44023
Parties: WHITNEY KERNOCHAN, EXECUTOR OF THE WILL OF FREDERIC KERNOCHAN v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 90
Pages: 684–684

Head Matter:
WHITNEY KERNOCHAN, EXECUTOR OF THE WILL OF FREDERIC KERNOCHAN v. THE UNITED STATES
[No. 44023]
[89 C. Cls. 507;
309 U. S. —]

Opinion:
Estate tax; contributions to Retirement Fund not insurance. Decided November 6, 1939; petition dismissed.
Petition for writ of certiorari denied by the Supreme Court, March 25, 1940.