Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency in the Federal estate tax of the Estate of Max Krischer in the amount of $55,832.69. Mazella Auslander, the decedent's daughter, is a duly qualified executrix of the estate.
Certain concessions having been made by petitioner, those issues remaining for our decision are as follows:
(1) Whether the proceeds of certain life insurance policies are includable...
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