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ESTATE OF SATZ v. COMMISSIONER

Docket No. 687-77.

78 T.C. 1172 (1982)

ESTATE OF EDWARD SATZ, DECEASED, ROBERT S. GOLDENHERSH, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1982.

Attorney(s) appearing for the Case

Stanley M. Rosenblum and Carl C. Lang, for the petitioner.

Robert P. Edler, for the respondent.

OPINION

TANNENWALD, Chief Judge:

Respondent determined a deficiency of $18,486.66 in petitioner's Federal estate taxes. We must determine whether petitioner is entitled to a deduction of $66,675.48 under section 20531 for amounts paid to decedent's former wife because of decedent's failure to name her the beneficiary of certain life insurance policies.2

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