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ESTATE OF TUOHY v. COMMISSIONER

Docket No. 16327.

14 T.C. 245 (1950)

ESTATE OF JOHN JOSEPH TUOHY, JUNIOR, DECEASED, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 17, 1950.

Attorney(s) appearing for the Case

A. R. Rowell, Esq., for the petitioner.

R. G. Harless, Esq., for the respondent.

OPINION.

HILL, Judge:

Respondent determined a deficiency in estate tax in the amount of $6,240.68. Certain adjustments made by respondent are not contested. The only issue is whether the respondent erred in including in the gross estate of decedent one-half of the value of the proceeds of two life insurance policies issued on the life of the mother of decedent.

All of the facts were stipulated and...

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