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ESTATE OF BAKER v. COMMISSIONER

Docket No. 63471.

30 T.C. 776 (1958)

ESTATE OF ELLIS BAKER, DECEASED, MORRIS A. AND MORTON E. BAKER, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.

Attorney(s) appearing for the Case

C. Gordon Haines, Esq., for the petitioner.

Joseph N. Ingolia, Esq., for the respondent.

FORRESTER, Judge:

The Commissioner has determined a deficiency in the amount of $10,053.54 in the estate tax of the estate of Ellis Baker, deceased. The sole issue remaining herein is whether the Commissioner erred in determining that a pro rata part of the proceeds of certain policies of insurance was includible in computing the gross estate for estate tax purposes. In view of the disposition by agreement between the parties of various other matters, a recomputation...

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