Texas Supreme Court March 10, 1943, No. 8035 (Blackmon v. Hansen)

Mr. Justice Sharp

delivered the opinion of the Court.

The controlling question presented in this case is, must the total or only one-half of the proceeds collected under insurance policies issued after marriage on the deceased husband’s life, the wife being sole beneficiary, and all premiums having been paid from community funds, be computed for taxes under Article 7117, Vernon’s Annotated Civil