OPINION.
TURNER, Judge:
The respondent has determined an estate tax deficiency against petitioner in the amount of $2,984.50. The total of the amounts received by decedent's mother pursuant to the terms of insurance contracts taken out by decedent upon his own life was less than $40,000, and the question is whether, under the facts here, the said amounts are excluded from the decedent's gross estate by section 811 (g) of the Internal Revenue Code...
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