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ESTATE OF McKEE v. COMMISSIONER

Docket No. 4858-75.

37 T.C.M. 486 (1978)

T.C. Memo. 1978-108

The Estate of Roy R. McKee, Deceased, Ruby O. McKee, Independent Executrix v. Commissioner.

United States Tax Court.

Filed March 20, 1978.

Attorney(s) appearing for the Case

William Monroe Kerr, 111 Midland Tower Bldg., Drawer 511, Midland, Tex., for the petitioner. H. Steven New and Charles R. Billings, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $2,169.68 deficiency in petitioner's Federal estate tax.1 After concessions, the two issues are whether within the meaning of section 2042(2)2 the decedent, at his death, possessed any incidents of ownership in a life insurance policy transferred to his wife during his life, and whether Texas community property law and section...

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