Estate of Keller v. Commissioner,
312 U.S. 543 (1941)

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U.S. Supreme Court

Estate of Keller v. Commissioner, 312 U.S. 543 (1941)

Estate of Keller v. Commissioner of Internal Revenue

No. 371

Argued January 10, 1941

Decided March 3, 1941

312 U.S. 543


1. Decided in part upon the authority of Helvering v. Le Gierse, ante, p. 312 U. S. 531. P. 312 U. S. 543.

2. That a physical examination was not required is inconclusive as to the nonexistence of an "insurance risk." P. 312 U. S. 544.

3. That the premium might not earn enough to cover profitably the annuity payable to the decedent, or that there was a miscalculation of the proper total consideration, does not in this case establish the existence of an "insurance risk." P. 312 U. S. 544.

113 F.2d 833 affirmed.

Certiorari, 311 U.S. 630, to review a judgment reversing a decision of the Board of Tax Appeals, 39 B.T.A. 1047, disapproving of a deficiency estate tax assessment.

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