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ESTATE OF GOLDSMITH v. COMMISSIONER

Docket No. 3134.

3 T.C.M. 506 (1944)

Estate of Berthold Goldsmith, Sr., Deceased, Herbert H. Maass, Berthold Goldsmith, Jr. and John J. Goldsmith, as Executors of the Last Will and Testament of Berthold Goldsmith, Sr., Deceased v. Commissioner.

United States Tax Court.

Entered May 29, 1944.

Attorney(s) appearing for the Case

David J. Levy, Esq., 20 Exchange Place, New York, N. Y., for the petitioners. Robert K. Garnett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $2,758.04 in the estate tax liability of the estate of Berthold Goldsmith, Sr., deceased.

The issue presented is whether or not the proceeds of certain policies on the life of the decedent were properly included in the estate.

Findings of Fact

The facts were stipulated and as so stipulated are adopted as findings of fact. Such facts as are material to the...

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