United States Tax Court October 10, 1978, Docket No. 2210-76 (Estate of Margrave v. Commissioner)

lead-opinion

Tannenwald, Judge:

Respondent determined a deficiency of $11,176.45 in the estate tax of petitioner, subject to credit for State death taxes paid. The issue is whether the gross estate of decedent should include the proceeds of an insurance policy on the life of decedent.

FINDINGS OF FACT

Some of the facts have been stipulated.