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