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ESTATE OF SELLING v. COMMISSIONER

Docket No. 46830.

24 T.C. 191 (1955)

ESTATE OF JULIUS SELLING, DECEASED, FRED M. SELLING AND HANNA SELLING, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1955.

Attorney(s) appearing for the Case

Milton Young, Esq., for the petitioners.

Nathan M. Silverstein, Esq., for the respondent.

Respondent determined a deficiency in estate tax of the decedent, Julius Selling, in the amount of $5,676. The issues for decision are as follows:

1. Whether certain gifts from decedent to his wife are includible in decedent's gross estate as having been made in contemplation of death.

2. Whether the proceeds of a policy of insurance on decedent's life are includible in his estate under section 811(g)(2) of the Internal Revenue Code of 1939.

3. Whether...

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