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ESTATE OF WALKER v. COMMISSIONER

Docket No. 9449.

8 T.C. 1107 (1947)

ESTATE OF JOHN L. WALKER (DECEASED), RUBY SOELLNER WALKER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 22, 1947.

Attorney(s) appearing for the Case

J. Merrill Wright, Esq., and J. Stanton Carson, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.

Respondent determined a deficiency in estate tax in the amount of $8,654.15. It is conceded that two life insurance policies are includible in the gross estate. The only question in issue is the value of the two policies for estate tax purposes.

The estate tax return was filed with the collector at Pittsburgh, Pennsylvania.

FINDINGS OF FACT.

The facts have been stipulated, and the stipulation is incorporated...

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