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ESTATE OF CROSLEY v. COMMISSIONER

Docket No. 1341-64.

47 T.C. 310 (1966)

ESTATE OF POWEL CROSLEY, JR., DECEASED, MARTHA PAGE CROSLEY KESS, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 16, 1966.

Attorney(s) appearing for the Case

James W. Farrell, Jr., Bruce S. Lane, and Richard W. Barrett, for the petitioner.

John J. Larkin, for the respondent.

HOYT, Judge:

Respondent determined a deficiency of $1,021,062.30 in the estate tax of the Estate of Powel Crosley, Jr., deceased. The parties having settled by stipulation an issue involving the valuation of certain real property, the only question for our decision is whether the proceeds of 25 insurance policies covering the life of Powel Crosley, Jr., are includable in his estate under the provisions of section 2042, 2036, or 2038 of the Internal Revenue...

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