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ESTATE OF PIGGOTT v. COMMISSIONER

Docket No. 88416.

22 T.C.M. 241 (1963)

T.C. Memo. 1963-61

Estate of Grant H. Piggott, Deceased, David S. Piggott and Albert F. Piggott, Co-Administrators v. Commissioner.

United States Tax Court.

Filed March 1, 1963.

Attorney(s) appearing for the Case

John L. King, Esq., for the petitioners. Julian R. Ettelson, Esq., and Carl W. Kloepfer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined a deficiency in the estate tax of petitioners in the amount of $15,025.58. The issue here presented is whether the proceeds of a life insurance policy insuring the life of decedent wherein The J. T. Wing Company was the designated beneficiary and which corporation received such proceeds or upon whose debt a portion thereof was applied are includable in the taxable estate of...

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