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ESTATE OF WRIGHT v. COMMISSIONER

Docket No. 9960.

8 T.C. 531 (1947)

ESTATE OF WILL WRIGHT, DECEASED, SAM J. EDWARDS, INDEPENDENT EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 11, 1947.

Attorney(s) appearing for the Case

Geo. S. Atkinson, Esq., for the petitioner.

Donald P. Chehock, Esq., and James L. Backstrom, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves Federal estate tax liability. Deficiency was determined in the amount of $1,839.48. The petition does not assign as error some of the items entering into the deficiency. The only question left for our consideration is whether there shall be included in decedent's gross estate the entire amounts paid upon certain life insurance policies, or whether there shall be included only the amounts remaining after the...

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