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ESTATE OF THIERIOT v. COMMISSIONER

Docket No. 8573.

7 T.C. 769 (1946)

ESTATE OF CHARLES H. THIERIOT, FRANCES T. THIERIOT, AS EXECUTRIX, AND CHARLES H. THIERIOT, JR., AS EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1946.

Attorney(s) appearing for the Case

Eugene L. Bondy, Esq., for the petitioners.

J. Frost Walker, Jr., Esq., for the respondent.

This proceeding is for the redetermination of a deficiency in the Federal estate tax liability of the estate of Charles H. Thieriot, deceased, in the amount of $22,947.49. Petitioners claim an overpayment in the amount of $6,821.21.

The notice of deficiency was dated March 26, 1945.

Three questions are raised by the pleadings:

1. Were the proceeds of a certain policy of life insurance issued on the life of the decedent by the Aetna Life Insurance Co...

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