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ESTATE OF MARGRAVE v. COMMISSIONER

Docket No. 2210-76.

71 T.C. 13 (1978)

ESTATE OF ROBERT B. MARGRAVE, DECEASED, THE UNITED STATES NATIONAL BANK, EXECUTOR AND TRUSTEE OF THE ROBERT B. MARGRAVE REVOCABLE TRUST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 10, 1978.

Attorney(s) appearing for the Case

Jeffrey L. Stoehr, for the petitioner.

Wayne B. Henry, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency of $11,176.45 in the estate tax of petitioner, subject to credit for State death taxes paid. The issue is whether the gross estate of decedent should include the proceeds of an insurance policy on the life of decedent.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto are incorporated herein by this reference.

Decedent...

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