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ESTATE OF BEAL v. COMMISSIONER

Docket No. 2765-64.

47 T.C. 269 (1966)

ESTATE OF HENRY C. BEAL, DECEASED, DICK H. BEAL, ADMINISTRATOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 8, 1966.

Attorney(s) appearing for the Case

Felix G. Forlenza, for the petitioner.

Julius M. Jacobs, for the respondent.

OPINION

MULRONEY, Judge:

Respondent determined a deficiency in estate tax in the amount of $8,544.72. The issues are (1) whether a death benefit of $50,750 payable to decedent's widow by his employer is includable in decedent's gross estate under section 2039, I.R.C. 1954, and (2) the value of such death benefit includable in decedent's gross estate.

All of the facts were stipulated and they are so found.

Henry C. Beal died intestate...

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