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ESTATE OF WILE v. COMMISSIONER

Docket No. 57216.

16 T.C.M. 929 (1957)

T.C. Memo. 1957-203

Estate of Ernest J. Wile, Deceased, United States Trust Company of New York, Ethel Wile Loeb and George Ernest Wile, Executors v. Commissioner.

United States Tax Court.

Filed October 29, 1957.

Attorney(s) appearing for the Case

William S. Gaud, Jr., Esq., for the petitioners. Emil Sebetic, Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $5,854.64 in estate taxes with respect to the estate of Ernest J. Wile, who died on February 17, 1951, a resident of New York. The sole question for decision is the propriety of including in the decedent's gross estate the face amounts of two $25,000 policies of insurance on his life.1 The facts have been stipulated.

[Findings of Fact...

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