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ESTATE OF EALY v. COMMISSIONER

Docket No. 27026.

10 T.C.M. 431 (1951)

Estate of G. C. Ealy, Deceased, Agnes McGrath, Administratrix with the Will Annexed, De Bonis Non v. Commissioner.

United States Tax Court.

Entered May 9, 1951.

Attorney(s) appearing for the Case

R. E. Lowe, Esq., for the petitioner. Douglas L. Barnes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $15,875.66 in the estate tax liability of G. C. Ealy, deceased.

The sole issue is whether the proceeds of an insurance policy on decedent's life should be included in his gross estate.

Findings of Fact

The facts as stipulated are so found and incorporated herein.

The petitioner is the duly appointed administratrix of the estate of G. C. Ealy, deceased...

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