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ESTATE OF INFANTE v. COMMISSIONER

Docket No. 4761-68.

29 T.C.M. 903 (1970)

T.C. Memo. 1970-206

Estate of Howard F. Infante, Deceased, Marilyn B. Infante, Executor v. Commissioner.

United States Tax Court.

Filed July 22, 1970.

Attorney(s) appearing for the Case

Paul A. Teschner, 69 W. Washington St., Chicago, Ill., for the petitioner. Seymour I. Sherman, for the respondent.

Memorandum Opinion

QUEALY, Judge:

The respondent determined a deficiency in the Federal estate tax of the Estate of Howard F. Infante, deceased, in the amount of $7,396.04. The petitioner is the executrix of the estate.

The only issue presented for decision is whether the proceeds of certain policies of life insurance on the life of the decedent, designating his partner as beneficiary and owner, are includable in the computation of the gross estate...

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