This proceeding involves a deficiency in estate tax in the amount of $5,036.57. No controversy exists as to the facts. Some of the adjustments made by the respondent are not questioned.
Stated generally the questions are: (1) Did petitioner correctly include in schedule D of the estate tax return a portion of the proceeds of insurance collected by a partnership of which decedent was a member at the time of his death and exclude therefrom $40,000 under section 811...
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