Respondent determined a deficiency in estate tax in the amount of $17,298.10.
The question for decision is whether respondent erred in including in the gross estate of Marshal L. Noel the amount of $125,000, which represented the proceeds of two policies of air travel accident insurance paid to his wife, the beneficiary named in the policies, after his death in an airplane accident.
FINDINGS OF FACT.
Some of the facts have been stipulated, and, as...
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