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ESTATE OF BARTON v. COMMISSIONER

Docket No. 1622-69.

31 T.C.M. 116 (1972)

T.C. Memo. 1972-30

Estate of Lewis W. Barton, John J. Glavin, Co-executor and Ernest A. Kopp, Co-executor v. Commissioner.

United States Tax Court.

Filed February 8, 1972.

Attorney(s) appearing for the Case

Sidney D. Rosoff and Stephen Golding for the petitioner. Rudolph J. Korbel, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal estate tax of the Estate of Lewis W. Barton in the amount of $39,435.27.

Certain issues have been disposed of by the parties, leaving for our decision whether the transfer by the decedent during 1962 of insurance policies on his life to an inter vivos trust created by him for the benefit of his sons was made in contemplation of death so that the...

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