1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 1386 (1982)
 

ESTATE OF WASSERMAN v. COMMISSIONER

Docket No. 7107-80.

43 T.C.M. 1386 (1982)

T.C. Memo. 1982-271

Estate of Sam Wasserman, Deceased, Robert Wasserman, Executor v. Commissioner.

United States Tax Court.

Filed May 17, 1982.

Attorney(s) appearing for the Case

Tom G. Parrott and Robert O. O'Bannon, 3037 N.W. 63rd St., Oklahoma City, Okla., for the petitioner. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $31,531.79 in petitioner's Federal estate tax. The only issue for decision is whether the assignment by the decedent of a group term life insurance policy on his life was made in contemplation of death so that the face value of the policy is includable in his gross estate under section 2035.1

Findings of Fact

Some of...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases