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GRAN v. COMMISSIONER

Docket No. 45454.

14 T.C.M. 260 (1955)

T.C. Memo. 1955-79

L. F. Gran and Estate of Florence Gran, Deceased, L. F. Gran, Executor v. Commissioner.

United States Tax Court.

Filed April 7, 1955.

Attorney(s) appearing for the Case

Lawrence H. Nicholas, Esq., and Albert J. Sievers, C. P. A., 176 West Wisconsin Avenue, Milwaukee, Wis., for the petitioners. Robert R. Veach, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in petitioners' income tax for the year 1949 in the amount of $3,759.87. Of two adjustments made in petitioners' taxable income, only one is in dispute. This alleged error involves the inclusion by respondent in income of $7,488.67, which figure represents the cash surrender value of two insurance policies transferred to petitioner Gran in 1943...

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