Court Opinion

ID: 9638655
Source: CourtListenerOpinion
Date Created: 2023-08-22 15:49:34.153667+00
Date Added: 2024-06-11T18:10:08.286710
License: Public Domain

HANEY, Circuit Judge
(concurring).
I concur in the opinion as written because the record and briefs before us present only the questions decided. However, there are many serious questions lurking in the record, and I do not wish the opinion to be taken as inferentially deciding such questions. For example, when respondent paid the premiums to the insurance companies, did he merely pay an obligation or did he make a gift? If he made a gift, who was the donee — the insurance companies, the trustee, or the beneficiaries of the trust? Who was the donor — respondent or the insurance companies? What was the subject of the gift — the amount paid the insurance companies (such money belonging to the insurance companies immediately on receipt thereof), the increase in the cash surrender value of the policies, or something else?
The parties assume that the beneficiaries of the trust were the donees of the gift; that respondent was the donor; and that the subject of the gift was the amount of insurance premiums paid. I join in this decision of the case on those assumptions, but I do not thereby express any opinion on any of the questions above mentioned.