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ESTATE OF FLICK v. COMMISSIONER

Docket No. 6341.

6 T.C.M. 72 (1947)

Estate of R. Jay Flick, Deceased, Robert I. Ingalls, Jr., and Bankers Trust Company, Executors v. Commissioner.

United States Tax Court.

Entered January 30, 1947.

Attorney(s) appearing for the Case

Albert R. Connelly, Esq., James H. Nichols, Esq., and Frank H. Detweiler, Esq., 15 Broad St., New York 5, N. Y., for the petitioners. Clay C. Holmes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in estate tax of $139,044.62. R. Jay Flick, hereinafter referred to as decedent, died on August 24, 1940. The executors of decedent's estate, as petitioners, assigned the following errors on the part of respondent.

1. Inclusion in the gross estate of decedent of the proceeds of six insurance policies, taken out by decedent on his own life and transferred to a...

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