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ESTATE OF BROUS v. COMMISSIONER

Docket No. 13743.

10 T.C. 597 (1948)

ESTATE OF HERMAN D. BROUS, REBECCA H. BROUS, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 13, 1948.

Attorney(s) appearing for the Case

J. Stanley Halperin, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

OPINION.

OPPER, Judge:

By this proceeding petitioner seeks a redetermination of a deficiency in estate tax in the amount of $8,037.98. The decedent died on January 3, 1943. The estate tax return was filed with the collector of internal revenue for the fourteenth collection district of New York.

The primary question is the propriety of the inclusion of the proceeds of three insurance policies in decedent's estate.

The case was submitted...

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