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ESTATE OF FUSZ v. COMMISSIONER

Docket No. 3622-64.

46 T.C. 214 (1966)

ESTATE OF FIRMIN D. FUSZ, DECEASED, THE BOATMEN'S NATIONAL BANK OF ST. LOUIS AND CATHERINE C. FUSZ, CO-EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 11, 1966.

Attorney(s) appearing for the Case

Darrell D. Wiles and Thomas P. Sweeney, for the petitioners.

Ronald M. Frykberg, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in estate tax in the amount of $5,577.34.

The only issue is whether the commuted value of payments required to be made to decedent's widow by his employer is includable in decedent's gross estate by reason of section 2039 of the Internal Revenue Code of 1954.

FINDINGS OF FACT

Some facts are stipulated and are found accordingly.

Firmin D. Fusz (hereinafter referred to as...

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