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ESTATE OF SMITH v. COMMISSIONER

Docket No. 108998.

1 T.C.M. 518 (1943)

Estate of Charles T. Smith, Deceased, C. Richter Smith, Executor v. Commissioner.

United States Tax Court.

Entered January 30, 1943.

Attorney(s) appearing for the Case

Thos. D. Seals, C. P. A., 1323 Citizens & Southern Nat'l Bank Bldg., Atlanta, Ga., and Walter Visanska, Esq., 1006-22 Marietta St., Bldg., Atlanta, Ga., for the petitioner. J. Marvin Kelly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This case arises from the Commissioner's determination of a deficiency in estate taxes in the matter of the estate of Charles T. Smith, deceased, in the amount of $4,574.43, the entire amount of which is in controversy.

Petitioner contends that the respondent erred in including in the gross estate of decedent the value of thirteen life insurance policies which decedent, during...

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