Amounts paid as premiums by an employer on life insurance policies covering the life of an employee constitute income to the employee-insured, where the employee controls the designation of the beneficiary, or even if the employer has designated the employee's wife, dependents or estate as beneficiary of the policy. Commissioner of Internal Revenue v. Vandeveer, (CA 6) 114 F.2d 719; Burnet v. Wells, 289 U.S. 670, 53 S.Ct. 761, 77 L.Ed. 1439; Commissioner of Internal Revenue v. Bonwit, (CA 2) 87 F.2d 764, cert. denied, 302 U.S. 694, 58 S.Ct. 13, 82 L.Ed. 536; Yuengling v. Commissioner of Internal Revenue, (CA 3) 69 F.2d 971; Miller v. Commissioner of Internal Revenue, (CA 4) 144 F.2d 287; Canaday v. Guitteau, (CA 6) 86 F.2d 303; Adams v. Commissioner, 18 B.T.A. 381; Danforth v. Commissioner, 18 B.T.A. 1221. The beneficiary of the policy in this case was designated by the plaintiff and the right to change the beneficiary was reserved in the policy exclusively to the plaintiff.