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ESTATE OF SAXTON v. COMMISSIONER

Docket No. 16552.

12 T.C. 569 (1949)

ESTATE OF EUGENE F. SAXTON, DECEASED, MARTHA P. SAXTON, INDIVIDUALLY AND AS SOLE EXECUTRIX OF THE LAST WILL AND TESTAMENT OF EUGENE F. SAXTON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 13, 1949.

Attorney(s) appearing for the Case

Alexander S. Andrews, Esq., for the petitioner.

Rigmor O. Carlsen, Esq., for the respondent.

This case involves the determination of a deficiency of $2,117.48 in estate tax liability.

The first issue is whether the entire proceeds of group life insurance under which decedent was insured are includible in the gross estate or, as petitioner contends, only that part directly paid for by decedent. The second issue is whether there is includible in the gross estate the decedent's share of a trust fund established by the...

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