1. Commissioner v. Estate of Noel, No. 503, SUPREME COURT OF THE UNITED STATES, April 1, 1965, Argued , April 29, 1965, Decided
OVERVIEW: Proceeds of flight insurance policies were includable in decedent's gross estate because policies payable upon the accidental death of insured were policies on decedent's life and at death decedent possessed incidents of ownership in the policies.
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