United States Tax Court December 8, 1966, Docket No. 2765-64 (Beal v. Commissioner)

lead-opinion

OPINION

Mtjuroney, Judge:

Respondent determined a deficiency in estate tax in the amount of $8,544.72. The issues are (1) whether a death benefit of $50,750 payable to decedent’s widow by his employer is includable in decedent’s gross estate under section 2039, I.R.C. 1954, and (2) the value of such death benefit includable in decedent’s gross estate.