1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 519 (1982)
 

ESTATE OF SIDNEY RIEFBERG v. COMMISSIONER

Docket No. 9318-80.

43 T.C.M. 519 (1982)

T.C. Memo. 1982-70

Estate of Sidney Riefberg, Deceased, Henrietta Riefberg, Executrix v. Commissioner.

United States Tax Court.

Filed February 11, 1982.

Attorney(s) appearing for the Case

Daniel N. Fiorie, for the petitioner. Michael Shaff, for the respondent.

Memorandum Opinion

TANNENWALD, Chief Judge:

Respondent asserted a deficiency in petitioner's Federal estate tax of $10,411. The sole issue to be decided is whether the value of the proceeds of an insurance policy is includable in the decedent's gross estate where the decedent possessed at the time of death the right to designate the beneficiary of the policy.

This case was submitted fully stipulated pursuant to Rule 122.1

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