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ESSENFELD v. COMMISSIONER

Docket No. 79079.

37 T.C. 117 (1961)

MARIAN ESSENFELD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1961.

Attorney(s) appearing for the Case

Samuel Byer, Esq., for the petitioner.

Hyman Maron, Esq., for the respondent.

A deficiency in petitioner's income tax for the years 1953 and 1954 in the respective amounts of $3,171.13 and $10,034.35 is in controversy. Petitioner also claims an overpayment for the year 1953. The issue is whether amounts received by petitioner from the employer of her deceased husband are excludible from her gross income as being life insurance. Respondent now concedes that if this question is answered in the negative, petitioner...

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