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ESTATE OF NYEMASTER v. COMMISSIONER

Docket No. 110222.

2 T.C.M. 1183 (1943)

Estate of Jesse Ray Nyemaster, Ray Nyemaster, Jr., Administrator v. Commissioner.

United States Tax Court.

Entered December 29, 1943.

Attorney(s) appearing for the Case

Ray Nyemaster, Jr., Administrator, for petitioner. W. Frank Gibbs, Esq., for the respondent.

Memorandum Opinion

MELLOTT, Judge:

The Commissioner determined a deficiency in estate tax in the amount of $2,080.78. The sole question is whether he erred in including in the gross estate of the decedent the amount of $32,258.53, being the proceeds of insurance taken out by the deceased upon his own life. The facts are found to be as stipulated and briefly are as follows:

[The Facts]

Jesse Ray Nyemaster, hereinafter sometimes referred...

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