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ESTATE OF PERL v. COMMISSIONER

Docket No. 3055-79.

76 T.C. 861 (1981)

ESTATE OF WILLIAM PERL, DECEASED, SIDNEY FINKEL AND HELEN W. FINKEL, EXECUTORS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 27, 1981.

Attorney(s) appearing for the Case

Sidney Finkel, for the petitioner.

Bernard Wishnia, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency of $20,077.06 in petitioner's Federal estate taxes. Concessions having been made by petitioner, the issue remaining is whether the proceeds of an insurance policy purchased by the decedent's employer as part of an employee benefits program are includable in the decedent's gross estate.

All the facts of this case were stipulated.

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