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ESTATE OF JOHNSON v. COMMISSIONER

Docket No. 6306-69.

56 T.C. 944 (1971)

ESTATE OF LESLIE E. JOHNSON, DECEASED, RUTH N. JOHNSON, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 9, 1971.

Attorney(s) appearing for the Case

Rex B. Gilchrist and D.D. Reynolds, for the petitioner.

R. Burns Mossman, for the respondent.

FAY, Judge:

Respondent determined deficiencies in petitioner's estate tax of $4,449.39. Concessions having been made, the only issue to be decided is to what extent the value of two annuity contracts owned by decedent must be included in his gross estate.

FINDINGS OF FACT

Some of the facts have been stipulated and are, together with the exhibits attached to the stipulation of facts, incorporated herein by this reference.

The decedent...

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