Case Name: BERTHA M. BAILEY AND W. C. BAILEY, JR., EXRS., OF THE ESTATE OF WALTER C. BAILEY, DECEASED, v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-09-27
Citations: 91 Ct. Cl. 688
Docket Number: No. 43505
Parties: BERTHA M. BAILEY AND W. C. BAILEY, JR., EXRS., OF THE ESTATE OF WALTER C. BAILEY, DECEASED, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 91
Pages: 688–689

Head Matter:
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. —]

Opinion:
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.