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ESTATE OF SCHWARTZ v. COMMISSIONER

Docket No. 9039.

6 T.C.M. 139 (1947)

Estate of Helen Schwartz, Deceased, Arnold A. Schwartz, Administrator v. Commissioner.

United States Tax Court.

Entered February 17, 1947.

Attorney(s) appearing for the Case

Irving Kunzman, Esq., 9 Watchung Ave., Plainfield, N. J., for the petitioner. Albert H. Monacelli, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent has determined herein a deficiency in estate tax in the amount of $11,534.41. That part of the deficiency is here in issue which results from respondent including in the gross estate of Helen Schwartz, deceased, the sum of $50,204.17, representing the payment made in that amount to decedent's husband pursuant to the terms of an annuity contract in which decedent was named as annuitant and decedent's husband was...

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