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ESTATE OF SLOAN v. COMMISSIONER

Docket No. 8773.

6 T.C.M. 840 (1947)

Estate of William E. Sloan, by Lincoln Rochester Trust Company and William E. Sloan, Jr., Executors v. Commissioner.

United States Tax Court.

July 9, 1947.

Attorney(s) appearing for the Case

Scott Stewart, Jr., Esq., 31 Exchange St., Rochester 4, N. Y., for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

Respondent has determined a deficiency in estate tax in the amount of $51,574.93 against the estate of the decedent, William E. Sloan, who died on August 29, 1942. Of this deficiency, the sum of $33,607.74 is in issue, and arises from the inclusion in decedent's estate of the proceeds of 12 policies of insurance taken out by decedent on his own life and conveyed by him under a trust instrument 11 years before his death. The...

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