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ESTATE OF COMPTON v. COMMISSIONER

Docket No. 1158-73.

33 T.C.M. 1453 (1974)

T.C. Memo. 1974-316

Estate of Ross H. Compton, Deceased, by First National Bank of Middletown, Executor v. Commissioner.

United States Tax Court.

Filed December 23, 1974.

Attorney(s) appearing for the Case

William E. Rathman, First National Bank Bldg., Middletown, Ohio, for the petitioner. Donald W. Mosser, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $6,992.42 Federal estate tax deficiency against the Estate of Ross H. Compton.

The sole issue is whether decedent's assignment of two non-contributory group term life insurance policies to his wife approximately 15 months prior to his death was made in contemplation of death within the meaning of section 2035.

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