[DOWNLOAD] "Higgs Estate v. Commissioner of Internal Revenue." by United States Court Of Appeals Third Circuit. # Book PDF Kindle ePub Free
eBook details
- Title: Higgs Estate v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals Third Circuit.
- Release Date : January 28, 1950
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
This controversy, one of first impression, concerns the taxability, as part of the decedents gross estate, of the value of a survivorship annuity payable to the decedents widow. The annuity in favor of the widow resulted from the exercise, by the decedent during his lifetime, of an option extended to him in a group retirement benefit contract arranged by his employer with a commercial insurance company, the full consideration for which, in this instance, was paid by the employer.