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ESTATE OF SCHNACK v. COMMISSIONER

Docket No. 35519-83.

52 T.C.M. 1107 (1986)

T.C. Memo. 1986-570

Estate of Joan Schnack, Deceased. William D. Schnack, Executor v. Commissioner.

United States Tax Court.

Filed December 1, 1986.

Attorney(s) appearing for the Case

Lawrence A. Nestel, 1255 Post St., San Francisco, Calif., for the petitioner. Rebecca Hill, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $199,260 in petitioner's Federal estate tax. The issues presented are (1) whether the gross estate should include the value of life insurance policies on decedent's life and (2) whether the gross estate should include the value of proceeds receivable from life insurance policies on decedent's life.

Findings of Fact

Some of the facts have been stipulated...

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