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ESTATE OF McCOY v. COMMISSIONER

Docket No. 65895.

20 T.C.M. 224 (1961)

T.C. Memo. 1961-40

Estate of Bryan S. McCoy, Sr., Deceased, Bryan S. McCoy, Jr., Executor v. Commissioner.

United States Tax Court.

Filed February 21, 1961.

Attorney(s) appearing for the Case

J. W. Jones, Esq., 915 Kentucky Home Life Building, Louisville, Ky., for the petitioner. Arthur Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

This proceeding involves a deficiency in Federal estate tax in the amount of $22,126.25. The issues are: (1) whether the net fair market value of the Eldorado Apartments as of the date of decedent's death is includible in his gross estate under section 2036(a), Internal Revenue Code of 1954; (2) whether the proceeds of certain life insurance are includible in his gross estate under section 2042; and ...

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