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ESTATE OF BARR v. COMMISSIONER

Docket No. 88247.

40 T.C. 227 (1963)

ESTATE OF WILLIAM E. BARR, DECEASED, FRANCES M. BARR, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 3, 1963.

Attorney(s) appearing for the Case

Thomas C. Taylor, for the petitioner.

Edward H. Hance, for the respondent.

PIERCE, Judge:

Respondent determined a deficiency in estate tax against the estate of William E. Barr, in the amount of $662.98. The issues presented for decision are whether the following items are includable in the decedent's gross estate, under either section 2033 or under section 2039 of the 1954 Code:

(1) The amount of $4,512.18, representing a so-called "wage dividend" death benefit; and

(2) The...

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