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ESTATE OF CORNWELL v. COMMISSIONER

Docket No. 69458.

37 T.C. 688 (1962)

ESTATE OF JOHN J. CORNWELL, DECEASED, SALLIE C. AILES, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1962.

Attorney(s) appearing for the Case

William C. Hill, Esq., for the petitioner.

Bart A. Brown, Jr., Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined a deficiency in estate tax in the Estate of John J. Cornwell in the amount of $5,384.14.

The only question is whether the proceeds of certain life insurance policies qualify for marital deduction under section 812(e) (1) (G), I.R.C. 1939.1

All of the facts have been stipulated and are accordingly so found.

Sallie C. Ailes is administratrix of the...

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