What follows is an opinion from the Supreme Court of the United States. Your task is to identify the federal agency involved in the administrative action that occurred prior to the onset of litigation. If the administrative action occurred in a state agency, respond "State Agency". Do not code the name of the state. The administrative activity may involve an administrative official as well as that of an agency. If two federal agencies are mentioned, consider the one whose action more directly bears on the dispute;otherwise the agency that acted more recently. If a state and federal agency are mentioned, consider the federal agency. Pay particular attention to the material which appears in the summary of the case preceding the Court's opinion and, if necessary, those portions of the prevailing opinion headed by a I or II. Action by an agency official is considered to be administrative action except when such an official acts to enforce criminal law. If an agency or agency official "denies" a "request" that action be taken, such denials are considered agency action. Exclude: a "challenge" to an unapplied agency rule, regulation, etc.; a request for an injunction or a declaratory judgment against agency action which, though anticipated, has not yet occurred; a mere request for an agency to take action when there is no evidence that the agency did so; agency or official action to enforce criminal law; the hiring and firing of political appointees or the procedures whereby public officials are appointed to office; attorney general preclearance actions pertaining to voting; filing fees or nominating petitions required for access to the ballot; actions of courts martial; land condemnation suits and quiet title actions instituted in a court; and federally funded private nonprofit organizations.

Opinion:
COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF NOEL et al.
No. 503.
Argued April 1, 1965.
Decided April 29, 1965.
John B. Jones, Jr., argued the cause for petitioner. With him on the brief were Solicitor General Cox and Assistant Attorney General Oherdorjer.
Harry Norman Ball argued the cause for respondents. With him on the brief was Edward F. Merrey, Jr.
Mr. Justice Black
delivered the opinion of the Court.
This is a federal estate tax case, raising questions under § 2042 (2) of the Internal Revenue Code of 1954, 26 U. S. C. § 2042 (2) (1958 ed.), which requires inclusion in the gross estate of a decedent of amounts received by beneficiaries other than the executor from “insurance under policies on the life of the decedent” if the decedent “possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. . . .” The questions presented in this case are whether certain flight insurance policies payable upon the accidental death of the insured were policies “on the life of the decedent” and whether at his death he had reserved any of the “incidents of ownership” in the policies.
These issues emerge from the following facts. Respondent Ruth M. Noel drove her husband from their home to New York International Airport where he was to take an airplane to Venezuela. Just before taking off, Mr. Noel signed applications for two round-trip flight insurance policies, aggregating 1125,000 and naming his wife as beneficiary. Mrs. Noel testified that she paid the premiums of $2.50 each on the policies and that her husband then instructed the sales clerk to “give them to my wife. They are hers now, I no longer have anything to do with them.” The clerk gave her the policies, which she kept. Less than three hours later Mr. Noel’s plane crashed into the Atlantic Ocean and he and all others aboard were killed. Thereafter the companies paid Mrs. Noel the $125,000 face value of the policies, which was not included in the estate tax return filed by his executors. The Commissioner of Internal Revenue determined that the proceeds of the policies should have been included and the Tax Court sustained that determination, holding that the flight accident policies were insurance “on the life of the decedent”; that Mr. Noel had possessed exercisable “incidents of ownership” in the policies at his death; arid that the $125,000 paid to Mrs. Noel as beneficiary was therefore includable in the gross estate. 39 T. C. 466. Although agreeing that decedent’s reserved right to assign the policies and to change the beneficiary amounted to “exercisable incidents of ownership within the meaning of the statute,” the Court of Appeals nevertheless reversed, holding that given “its ordinary, plain and generally accepted meaning,” the statutory phrase “policies on the life of the decedent” does not apply to insurance paid on account of accidental death under policies like those here. 332 F. 2d 950. The court’s reason for drawing the distinction was that under a life insurance contract an insurer “agrees to pay a specified sum upon the occurrence of an inevitable event,” whereas accident insurance covers a risk “which is evitable and not likely to occur.” (Emphasis supplied.) 332 F. 2d, at 952. Because of the importance of an authoritative answer to these questions in the administration of the estate tax laws, we granted certiorari to decide them. 379 U. S. 927.
I.
In 1929, 36 years ago, the Board of Tax Appeals, predecessor to the Tax Court, held in Ackerman v. Commis sioner, 15 B. T. A. 635, that “amounts received as accident insurance” because of the death of the insured were includable in the estate of the deceased. The Board of Tax Appeals recognized that “there is a distinction between life insurance and accident insurance, the former insuring against death in any event and the latter . . . against death under certain contingencies . . . .” The Court of Appeals in the case now before us considered this distinction between an “inevitable” and an “evitable” event to be of crucial significance under the statute. The Board of Tax Appeals in Ackerman did not, stating “we fail to see why one is not taken out upon the life of the policy-holder as much as the other. In each case the risk assumed by the insurer is the loss of the insured’s life, and the payment of the insurance money is contingent upon the loss of life.” This view of the Board of Tax Appeals is wholly consistent with the language of the statute itself which makes no distinction between “policies on the life of the decedent” which are payable in all events and those •payable only if death comes in a certain way or within a certain time. Even were the statutory language less clear, since the Board of Tax Appeals’ Ackerman case it has been the settled and consistent administrative practice to include insurance proceeds for accidental death under policies like these in the estates of decedents. The Treasury Regulations remain unchanged from the time of the Ackerman decision and from that day to this Congress has never attempted to limit the scope of that decision or the established administrative construction of § 2042 (2), although it has re-enacted that section and amended it in other respects a number of times. We have held in many cases that such a long-standing administrative interpretation, applying to a substantially reenacted statute, is deemed to have received congressional approval and has the effect of law. See, e. g., National Lead Co. v. United States, 252 U. S. 140, 146; United States v. Dakota-Montana Oil Co., 288 U. S. 459, 466. We hold here that these insurance policies, whether called “flight accident insurance” or “life insurance,” were in effect insurance taken out on the “life of the decedent” within the meaning of § 2042 (2).
II.
The executors’ second contention is that even if these were policies “on the life of the decedent,” Mrs. Noel owned them completely, and the decedent therefore possessed no exercisable incident of ownership in them at the time of his death so as to make the proceeds includable in his estate. While not clearly spelled out, the contention that the decedent reserved no incident of ownership in the policies rests on three alternative claims: (a) that Mrs. Noel purchased the policies and therefore owned them; (b) that even if her husband owned the policies, he gave them to her, thereby depriving himself of power to assign the policies or to change the beneficiary; and (c) even assuming he had contractual power to assign the policies or make a beneficiary change, this power was illusory as he could not possibly have exercised it in the interval between take-off and the fatal crash in the Atlantic.
(a) The contention that Mrs. Noel bought the policies and therefore owned them rests solely on her testimony that she furnished the money for their purchase, intending thereby to preserve her right to continue as beneficiary. Accepting her claim that she supplied the money to buy the policies for her own benefit (which the Tax Court did not decide), what she bought nonetheless were policy contracts containing agreements between her husband and the companies. The contracts themselves granted to Mr. Noel the right either to assign the policies or to change the beneficiary without her consent. Therefore the contracts she bought by their very terms rebut her claim that she became the complete, unconditional owner of the policies with an irrevocable right to remain the beneficiary.
(b) The contention that Mr. Noel gave or assigned the policies to her and therefore was without power thereafter to assign them or to change the beneficiary stands no better under these facts. The contract terms provided that these policies could not be assigned nor could the benéficiary be changed without a written endorsement on the policies. No such assignment or change of beneficiary was endorsed on these policies, and consequently the power to assign the policies or change the beneficiary remained in the decedent at the time of his death.
(c) Obviously, there was no practical opportunity for the decedent to assign the policies or change the beneficiary between the time he boarded the plane and the time he died. That time was too short and his wife had the policies in her possession at home. These circumstances disabled him for the moment from exercising those “incidents of ownership” over the policies which were undoubtedly his. Death intervened before this temporary disability was removed. But the same could be said about a man owning an ordinary life insurance policy who boarded the plane at the same time or for that matter about any man’s exercise of ownership over his property while aboard an airplane in the three hours before a fatal crash. It would stretch the imagination to think that Congress intended to measure estate tax liability by an individual’s fluctuating, day-by-day, hour-by-hour capacity to dispose of property which he owns. We hold that estate tax liability for policies “with respect to which the decedent possessed at his death any of the incidents of ownership” depends on a general, legal power to exercise ownership, without regard to the owner’s ability to exercise it at a particular moment. Nothing we have said is to be taken as meaning that a policyholder is without power to divest himself of all incidents of ownership over his insurance policies by a proper gift or assignment, so as to bar its inclusion in his gross estate under § 2042 (2). What we do hold is that no such transfer was made of the policies here involved. The judgment of the Court of Appeals, is reversed and the judgment of the Tax Court is affirmed.
It is so ordered.
Mr. Justice Douglas dissents.
“§ 2042. Proceeds of life insurance.
“The value of the gross estate shall include the value of all property—
“(1) Receivable by the executor.
“To the extent of the amount receivable by the executor as insurance under policies on the life of the decedent.
“(2) Receivable by other beneficiaries.
“To the extent of the amount receivable by all other beneficiaries as insurance under policies on the life of the decedent with respect to which the decedent possessed at his death any of the incidents of ownership, exercisable either alone or in conjunction with any other person. . .
Section 302 (g) of the Revenue Act of 1924, which was applicable in Ackerman, provided that the estate should include all proceeds receivable by other beneficiaries “under policies taken out by the decedent upon his own life.” 43 Stat. 253, 304r-305.
26 CFR § 20.2042-1 (a) (1). See also Treas. Reg. 105 (1939 Code), §81.25; Treas. Reg. 80 (1934 ed.), Art. 25; Treas. Reg. 70 (1926 ed. and 1929 ed.), Art. 25; Treas. Reg. 68 (1924 ed.), Art. 25; Treas. Reg. 63 (1922 ed.), Art. 27; and Treas. Reg. 37 (1921 ed.), Art. 32.
Section 2042 was first enacted as § 402 (f) of the Revenue Act of 1918, c. 18, 40 Stat. 1057, 1097-1098. This section was re-enacted in § 402 (f) of the Revenue Act of 1921, c. 136, 42 Stat. 227, 278-279; in § 302 (g) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304r-305, and the Revenue Act of 1926, c. 27, 44 Stat. 9, 70-71; and in § 811 (g) of the Internal Revenue Code of 1939.

Question: What is the agency involved in the administrative action?

Choices:
Army and Air Force Exchange Service
Atomic Energy Commission
Secretary or administrative unit or personnel of the U.S. Air Force
Department or Secretary of Agriculture
Alien Property Custodian
Secretary or administrative unit or personnel of the U.S. Army
Board of Immigration Appeals
Bureau of Indian Affairs
Bureau of Prisons
Bonneville Power Administration
Benefits Review Board
Civil Aeronautics Board
Bureau of the Census
Central Intelligence Agency
Commodity Futures Trading Commission
Department or Secretary of Commerce
Comptroller of Currency
Consumer Product Safety Commission
Civil Rights Commission
Civil Service Commission, U.S.
Customs Service or Commissioner or Collector of Customs
Defense Base Closure and REalignment Commission
Drug Enforcement Agency
Department or Secretary of Defense (and Department or Secretary of War)
Department or Secretary of Energy
Department or Secretary of the Interior
Department of Justice or Attorney General
Department or Secretary of State
Department or Secretary of Transportation
Department or Secretary of Education
U.S. Employees' Compensation Commission, or Commissioner
Equal Employment Opportunity Commission
Environmental Protection Agency or Administrator
Federal Aviation Agency or Administration
Federal Bureau of Investigation or Director
Federal Bureau of Prisons
Farm Credit Administration
Federal Communications Commission (including a predecessor, Federal Radio Commission)
Federal Credit Union Administration
Food and Drug Administration
Federal Deposit Insurance Corporation
Federal Energy Administration
Federal Election Commission
Federal Energy Regulatory Commission
Federal Housing Administration
Federal Home Loan Bank Board
Federal Labor Relations Authority
Federal Maritime Board
Federal Maritime Commission
Farmers Home Administration
Federal Parole Board
Federal Power Commission
Federal Railroad Administration
Federal Reserve Board of Governors
Federal Reserve System
Federal Savings and Loan Insurance Corporation
Federal Trade Commission
Federal Works Administration, or Administrator
General Accounting Office
Comptroller General
General Services Administration
Department or Secretary of Health, Education and Welfare
Department or Secretary of Health and Human Services
Department or Secretary of Housing and Urban Development
Administrative agency established under an interstate compact (except for the MTC)
Interstate Commerce Commission
Indian Claims Commission
Immigration and Naturalization Service, or Director of, or District Director of, or Immigration and Naturalization Enforcement
Internal Revenue Service, Collector, Commissioner, or District Director of
Information Security Oversight Office
Department or Secretary of Labor
Loyalty Review Board
Legal Services Corporation
Merit Systems Protection Board
Multistate Tax Commission
National Aeronautics and Space Administration
Secretary or administrative unit or personnel of the U.S. Navy
National Credit Union Administration
National Endowment for the Arts
National Enforcement Commission
National Highway Traffic Safety Administration
National Labor Relations Board, or regional office or officer
National Mediation Board
National Railroad Adjustment Board
Nuclear Regulatory Commission
National Security Agency
Office of Economic Opportunity
Office of Management and Budget
Office of Price Administration, or Price Administrator
Office of Personnel Management
Occupational Safety and Health Administration
Occupational Safety and Health Review Commission
Office of Workers' Compensation Programs
Patent Office, or Commissioner of, or Board of Appeals of
Pay Board (established under the Economic Stabilization Act of 1970)
Pension Benefit Guaranty Corporation
U.S. Public Health Service
Postal Rate Commission
Provider Reimbursement Review Board
Renegotiation Board
Railroad Adjustment Board
Railroad Retirement Board
Subversive Activities Control Board
Small Business Administration
Securities and Exchange Commission
Social Security Administration or Commissioner
Selective Service System
Department or Secretary of the Treasury
Tennessee Valley Authority
United States Forest Service
United States Parole Commission
Postal Service and Post Office, or Postmaster General, or Postmaster
United States Sentencing Commission
Veterans' Administration or Board of Veterans' Appeals
War Production Board
Wage Stabilization Board
State Agency
Unidentifiable
Office of Thrift Supervision
Department of Homeland Security
Board of General Appraisers
Board of Tax Appeals
General Land Office or Commissioners
NO Admin Action
Processing Tax Board of Review

Answer: 68