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ESTATE OF REINHOLD v. COMMISSIONER

Docket No. 231.

3 T.C.M. 285 (1944)

Estate of Max Reinhold, Joseph Hornstein and Joseph Strauss, Surviving Executors v. Commissioner.

United States Tax Court.

Entered March 28, 1944.

Attorney(s) appearing for the Case

Homer I. Harris, Esq., 270 Broadway, Manhattan, N. Y., for the petitioners. Arthur Groman, Esq., for the respondent.

Memorandum Opinion

SMITH, Judge:

This is a proceeding for the redetermination of a deficiency in estate tax in the amount of $514.10. The petition alleges that the respondent erred in the determination of the deficiency by including in the gross estate $6,237.08, the proceeds from certain insurance policies on the life of the decedent which were paid to the Grace National Bank of the City of New York in settlement of a debt owed to the bank by the decedent...

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