[Download] "Broderick v. Keefe" by United States Court of Appeals for the First Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: Broderick v. Keefe
Author : United States Court of Appeals for the First Circuit
Release Date : January 14, 1940
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

Description

This is an appeal from a judgment of the District Court for the District of Rhode Island entered in favor of the plaintiffs below. The question presented is whether, after the exhaustion of the $40,000 exemption provided in the statute, the proceeds of two life insurance policies, taken out by the decedent on his own life, should have been included in his gross estate subject to federal estate tax. Both policies are sufficiently similar to treat them as one.