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ESTATE OF SEWARD v. COMMISSIONER

Docket No. 8659.

6 T.C.M. 510 (1947)

Estate of Harvey Seward, W. R. Seward, Executor v. Commissioner.

United States Tax Court.

Entered May 7, 1947.

Attorney(s) appearing for the Case

J. Gordon Bohannan, Esq., Petersburg, Va., Edward H. Hardy, Esq., and Benjamin T. Kinsey, Jr., Esq., for the petitioner. George J. LeBlanc, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined an estate tax deficiency herein of $29,170.04. All issues have been settled by stipulation between the parties except as to the includibility of the values of certain insurance policies. The estate tax return was filed May 16, 1944, with the collector of internal revenue for the eastern district of Virginia at Richmond. Decedent died February 17, 1943.

Findings of Fact

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