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ESTATE OF LUMPKIN v. COMMISSIONER

Docket No. 1715-68.

56 T.C. 815 (1971)

ESTATE OF JAMES H. LUMPKIN, JR., DECEASED, CHRISTINE T. HAMILTON, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 19, 1971.

Attorney(s) appearing for the Case

Rudy M. Groom, for the petitioner.

Daniel A. Taylor, Jr., for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $8,070.42. The sole issue presented for decision is whether at the time of his death, decedent possessed any of the incidents of ownership in a group term life insurance policy within the meaning of section 2042.1

FINDINGS OF FACT

Christine T. Hamilton (hereinafter referred to as petitioner) is the surviving...

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