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ESTATE OF DICHTEL v. COMMISSIONER

Docket No. 63799.

30 T.C. 1258 (1958)

ESTATE OF GEORGE W. DICHTEL, DECEASED, ROZANNE PERA, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 26, 1958.

Attorney(s) appearing for the Case

Wiley O. Bullock, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.

TIETJENS, Judge:

This proceeding involves a deficiency in Federal estate tax of $1,261.38 determined against the Estate of George W. Dichtel.

The issues for decision are: (1) Whether there should have been included in decedent's gross estate for Federal estate tax purposes that portion of the face amount of certain policies of insurance on his life which was payable to his business partner as beneficiary; and (2) whether a bequest of $1,000 to decedent...

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