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ESTATE OF SALIT v. COMMISSIONER

Docket No. 5837-78.

44 T.C.M. 1205 (1982)

T.C. Memo. 1982-554

Estate of Milton Salit, Deceased, Ellin S. Rind, Executrix v. Commissioner.

United States Tax Court.

Filed September 23, 1982.

Attorney(s) appearing for the Case

William Slivka, 292 Madison Ave., New York, N.Y., for the petitioners. Robert J. Alter, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Chief Judge:*

Respondent determined a deficiency of $64,365 in petitioner's Federal estate tax. After concessions by the petitioner, the issues remaining for our decision are: (1) whether the death benefits paid by the New York City Teachers' Retirement System qualify for exclusion from decedent's gross estate under section...

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