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ESTATE OF MORTON v. COMMISSIONER

Docket No. 15477.

12 T.C. 380 (1949)

ESTATE OF MABEL E. MORTON, DECEASED, THE NORTHERN TRUST CO., EXECUTOR, (THE NORTHERN TRUST CO., TRUSTEE UNDER THE WILL OF MABEL E. MORTON, DECEASED), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 22, 1949.

Attorney(s) appearing for the Case

Preston Boyden, Esq., for the petitioner.

Charles D. Leist, Esq., for the respondent.

OPINION.

KERN, Judge:

Respondent determined a deficiency of $8,098.73 in estate tax, only part of which is in question.

The sole adjustment contested by petitioner is respondent's inclusion as part of the decedent's gross estate, under section 811 (c), (d) or (f) of the Internal Revenue Code, of the sum of $25,178.68 representing proceeds of policies of insurance on the life of decedent's husband which...

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