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ESTATE OF DONALDSON v. COMMISSIONER

Docket No. 66771.

31 T.C. 729 (1959)

ESTATE OF ETHEL M. DONALDSON, DECEASED, RICHARD F. DONALDSON, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 16, 1959.

Attorney(s) appearing for the Case

Sidney D. Griffith, Esq., and William N. Postlewaite, Esq., for the petitioner.

David M. Robinson, Esq., for the respondent.

OPINION.

TIETJENS, Judge.

The Commissioner determined a deficiency in estate tax of $19,046.63.

The question for decision is whether the Commissioner properly included the replacement value of certain policies of life insurance in decedent's gross estate.

All of the facts are stipulated, are so found, and the stipulation of facts together with the pertinent exhibits are included herein by this reference.

Ethel M. Donaldson...

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