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ESTATE OF DAWSON v. COMMISSIONER

Docket No. 1728-70.

57 T.C. 837 (1972)

ESTATE OF WALTER DAWSON, DECEASED, WALTER DAWSON III, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 20, 1972.

Attorney(s) appearing for the Case

Raymond J. Lamb, for the petitioner.

William M. Gross, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $51,946.26. The sole issue remaining for our determination is whether, at the time of his death, decedent possessed any of the incidents of ownership in certain policies insuring his life within the meaning of section 2042.1

All of the facts have been stipulated. The...

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