OPINION
MULRONEY, Judge:
Respondent determined a deficiency in the estate tax in the Estate of Harry R. Fruehauf, in the amount of $75,462.68.
Many issues have been resolved by stipulations and concessions. There is but one issue that is now for decision, namely, whether there should be included in decedent's gross estate the value of the proceeds of several insurance policies written on his life.
All of the facts have been stipulated...
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