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ESTATE OF SMITH v. COMMISSIONER

Docket No. 6546-77.

73 T.C. 307 (1979)

ESTATE OF JOHN SMITH, VIRGINIA SMITH, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 21, 1979.

Attorney(s) appearing for the Case

Frederick Gelberg, Burton Smoliar, and Franklin L. Green, for the petitioner.

Joan Ronder Domike, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $38,636.82 in petitioner's Federal estate tax. The only issues for our determination are (1) whether decedent possessed any incident of ownership in two life insurance policies sufficient under section 2042(2)1 to include their proceeds in his gross estate and (2) whether petitioner is entitled to reasonable attorney's fees under the provisions of Pub. L. 94...

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