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ESTATE OF STETTENHEIM v. COMMISSIONER

Docket No. 32571.

14 T.C.M. 592 (1955)

T.C. Memo. 1955-158

Estate of Isidor M. Stettenheim, Deceased, Jeremiah T. Mahoney, Robert G. Grey and Alfred Lippmann, Administrators, c.t.a. v. Commissioner.

United States Tax Court.

Filed June 17, 1955.

Attorney(s) appearing for the Case

Jeremiah T. Mahoney, Esq., 100 Broadway, New York, N. Y., and Francis T. Nemac, Esq., for the petitioners. William A. Schmitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $2,513,219.99 in estate tax. The issues for decision are (1) whether the value of the corpus of each of six trusts is includible in the gross estate under section 811 (a), (c), (d) or (f); (2) whether proceeds of 17 policies of insurance on the life of the decedent, in excess of the amounts reported on the estate tax return, are includible in the gross estate under either section...

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