Court Opinion

ID: 9650676
Source: CourtListenerOpinion
Date Created: 2023-08-23 15:48:30.64428+00
Date Added: 2024-06-11T13:22:11.400120
License: Public Domain

WOODROUGH, Circuit Judge
(dissenting).
The government’s position in this case, as stated in its brief, is, “The government’s position is that the proceeds of life insurance policies are ‘receivable by the executor’ where the payee is the executor, or administrator, or testamentary trustee, and where the beneficiaries are only determined by reference to the decedent’s will or to the laws of intestacy, and that life insurance proceeds are ‘receivable by all other beneficiaries’ where the payee is not the executor, or administrator, or testamentary trustee, and where the beneficiaries are determined solely by reference to *889a specific inter vivos designation which is not related to the decedent’s will.”
As I am thoroughly persuaded that the position so stated is sound, I would reverse.