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ESTATE OF KLEEMEIER v. COMMISSIONER

Docket No. 2771-70.

58 T.C. 241 (1972)

ESTATE OF LYLA B. KLEEMEIER, ROBERT B. KLEEMEIER, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 8, 1972.

Attorney(s) appearing for the Case

Norman Begeman, for the petitioner.

R. Burns Mossman, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $3,058.67. The issue for decision is whether a portion of two "supplementary" annuities acquired by decedent as beneficiary upon the death of her husband may be excluded from decedent's gross estate under section 2039(c), I.R.C. 1954.1

All of the facts have been stipulated and are found accordingly.

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