Pratte,
J
(per
curiam)
(judgment
delivered
from
the
Bench):—We
are
all
of
the
view
that
the
appeal
should
succeed.
In
our
opinion,
section
30
of
the
Estate
Tax
Act
on
which
the
Trial
Division
relied
has
no
application
in
this
case
because
it
cannot
be
said
that
the
Miller
children
disposed
of
the
insurance
contract
that
their
father
had
given
them.
It
is
also
our
view
that
the
term
insurance
policy
that
the
Miller
children
had
acquired
from
their
father
was
no
longer
in
existence
at
the
time
of
his
death.
The
whole
life
insurance
policy
that
was
then
in
force
cannot,
in
our
opinion,
be
considered
as
the
continuation
of
the
term
policy.
The
appeal
will,
therefore,
be
allowed
with
costs
both
in
this
Court
and
in
the
Trial
Division.
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