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ESTATE OF MADSEN v. COMMISSIONER OF INTERNAL REVENUE

No. 48161-0.

97 Wn.2d 792 (1982)

650 P.2d 196

CERTIFICATION FROM THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT IN ESTATE OF MATTIAS ARNOLD MADSEN, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

The Supreme Court of Washington, En Banc.

August 26, 1982.

Attorney(s) appearing for the Case

Aiken, St. Louis & Siljeg, by Steven Soha, for appellant.

Glenn L. Archer, Jr., United States Assistant Attorney General, and Michael L. Paup, Robert T. Duffy, and Jay W. Miller, for appellee.

WILLIAMS, J.

This is a federal estate tax case wherein appellee, Commissioner of Internal Revenue, sought to recover $24,412.84 in estate taxes from appellant, Estate of Mattias Arnold Madsen. A deficiency was noted for failure to include one-half of the proceeds of a $200,000 life insurance policy in the gross estate of Mr. Madsen. The United States Tax Court ruled that one-half of the insurance proceeds were includable in the estate under the Internal Revenue Code...

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