Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined petitioner was liable as a transferee of property of the Estate of Robert S. Frolkis for a deficiency in estate tax of $1,880.
The only issues are whether the respondent erred in including in the decedent's gross estate $50,000 of life insurance proceeds on the ground that "Estate has not furnished proof that premiums were paid by widow with her own funds" and whether...
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