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ESTATE OF WILMOT v. COMMISSIONER

Docket No. 5362-67.

29 T.C.M. 1055 (1970)

T.C. Memo. 1970-240

Estate of Dorothy C. Wilmot, Deceased, Chester C. Wilmot, Executor v. Commissioner.

United States Tax Court.

Filed August 25, 1970.

Attorney(s) appearing for the Case

William D. Shaw, for the petitioner. Myron A. Weiss, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's estate tax of $66,989.63. The issues remaining for us to decide are (1) whether one-half the proceeds of a life insurance policy on decedent's life are includable in her estate by virtue of a community property interest in the ownership of the policy; and (2) whether any part of the premiums paid on the policy...

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