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ESTATE OF SKIFTER v. COMMISSIONER

Docket No. 5958-68.

56 T.C. 1190 (1971)

ESTATE OF HECTOR R. SKIFTER, DECEASED, JANET SKIFTER KELLY AND THE CHASE MANHATTAN BANK (NATIONAL ASSOCIATION), EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 26, 1971.

Attorney(s) appearing for the Case

Archibald H. Cashion, for the petitioners.

Marion L. Westen, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency in the estate tax of the Estate of Hector R. Skifter in the amount of $53,776.77. Two issues remain for decision with respect to that deficiency: (1) Whether decedent possessed sufficient incidents of ownership in nine insurance policies on his life to render the amounts receivable by the beneficiaries under the policies includable in decedent's gross estate pursuant to section 2042(2)...

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