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ESTATE OF HENRY v. COMMISSIONER

Docket No. 109513.

1 T.C.M. 432 (1943)

Estate of James W. Henry, Deceased, Lucie A. Henry, Executrix v. Commissioner.

United States Tax Court.

Entered January 16, 1943.

Attorney(s) appearing for the Case

T. F. Ryan, Esq., 2610 Grant Bldg., Pittsburgh, Pa., for the petitioner. J. Harrison Miller, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

This proceeding involves the redetermination of an estate tax deficiency in the amount of $4,902.33. The only issue submitted is whether respondent erred in including in the value of the gross estate of the decedent the value of a certain insurance policy, under section 302(g) of the Revenue Act of 1926 as amended.

[The Facts]

We find the facts as set out in the stipulation under which the proceeding...

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