FORRESTER, Judge:
Respondent has determined a deficiency of $14,954.54 in the Federal estate tax of petitioner, subject to the credit for State death taxes paid. The sole issue for decision 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 and are so found.
Decedent Howard F. Carlstrom died on March 25, 1975. His...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
