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ESTATE OF DONAN v. COMMISSIONER

Docket No. 5735.

6 T.C.M. 185 (1947)

Estate of James A. Donan, Ruth Colby Donan, Executrix v. Commissioner.

United States Tax Court.

Entered February 26, 1947.

Attorney(s) appearing for the Case

Z. N. Diamond, Esq., for the petitioner. Karl W. Windhorst, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency of $820.40 in estate tax. The disputed issue is the propriety of the inclusion in decedent's gross estate of the proceeds of certain insurance policies on the life of decedent, such policies being in excess of the $40,000 exemption.

The case was presented by a stipulation of facts and evidence adduced at the hearing, including a...

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