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ESTATE OF ROLKA v. COMMISSIONER

Docket No. 18179.

8 T.C.M. 327 (1949)

Estate of Charles H. Rolka, Deceased, Helen R. Martyn, Carl G. Rolka and Harry Wandmaker, Executors v. Commissioner.

United States Tax Court.

Entered March 30, 1949.

Attorney(s) appearing for the Case

James Harte Levenson, Esq., and Roland N. Tremble, C. P. A., for the petitioners. William A. Schmitt, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in estate tax of $14,723.67 consequent on his holding that the proceeds of four insurance policies were includible in the gross estate of decedent under section 811 (c) and/or section 811 (g), I. R. C.

[The Facts]

The facts, which we find as stipulated, are substantially as follows:

Charles H. Rolka, hereinafter referred to as deceased, died on January...

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