BROWN, EXECUTRIX,
v.
COMMISSIONER OF INTERNAL REVENUE
BROWN, EXECUTRIX,
COMMISSIONER OF INTERNAL REVENUE
305 U.S. 644
Supreme Court of the United States (1938)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Est. of Grant H. Piggott v. Commissioner OF Internal Revenue, 340 F.2d 829 (6th Cir. 1965)…beneficiary was an incident of ownership under the provisions of Section 2042(2), Title 26, United States Code. Fernandez v. Wiener, 326 U.S. 340, 362-363, 66 S.Ct. 178, 90 L.Ed. 116; Brown v. Commissioner, 95 F. 2d 184, 187, C.A. 6th, cert. denied, 305 U.S. 644, 59 S.Ct. 147, 83 L.Ed. 416, rehearing denied, 305 U.S. 674, 59 S.Ct. 242, 83 L.Ed. 436. The taxpayers contend that although technically the right to change the bene [*834] ficiary, as well as such other rights as to surrender or cash the policy an…1 / 2