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ESTATE OF KOPPERMAN v. COMMISSIONER

Docket Nos. 10315-77, 10337-77.

37 T.C.M. 1849 (1978)

T.C. Memo. 1978-475

Estate of Cecil H. Kopperman, Deceased, James B. Wolf, Jr., Executor v. Commissioner. Estate of Roslyn F. Kopperman, Deceased, James B. Wolf, Jr., Executor v. Commissioner.

United States Tax Court.

Filed November 28, 1978.

Attorney(s) appearing for the Case

Alan Gordon Lipson, Keith Bldg., Cleveland, Ohio, for the petitioners. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in the Federal estate tax of the Estate of Cecil H. Kopperman in the amount of $10,313.38 and of the Estate of Roslyn F. Kopperman in the amount of $17,716.20. Concessions having been made by petitioners, the issues for decision are:

1. Did a death benefit provision in an employment agreement under which the employer of decedent Cecil H. Kopperman was to pay...

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