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ESTATE OF CUTLER v. COMMISSIONER

Docket No. 16183.

13 T.C. 138 (1949)

ESTATE OF RUTH BRAINARD CUTLER, DECEASED, RALPH D. CUTLER, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 27, 1949.

Attorney(s) appearing for the Case

John C. Parsons, Esq., for the petitioner.

Paul P. Lipton, Esq., for the respondent.

This proceeding involves a deficiency in estate tax in the amount of $41,472.08. The sole issue is whether the proceeds of five insurance policies on the life of the decedent are includible in the gross estate.

The case was submitted on a stipulation of facts, oral testimony, and documentary evidence. The facts as stipulated are so found.

FINDINGS OF FACT.

Petitioner is the executor of the estate of Ruth...

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