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ESTATE OF ROBINSON v. COMMISSIONER

Docket No. 8610-72.

63 T.C. 717 (1975)

ESTATE OF WILLIAM E. ROBINSON, DECEASED, ELLAN R. HUNTER, FORMERLY ELLAN REID ROBINSON, AND MARSHALL M. CRISER, CO-EXECUTORS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 24, 1975.

Attorney(s) appearing for the Case

Dennis W. Hillier, for the petitioners.

William H. Newton III, for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency of $62,082.44 in the Federal estate tax of William E. Robinson (hereafter decedent).

Certain concessions have been made so that the only question remaining for decision is whether, under section 2053,1 the estate is entitled to deduct the proceeds of life insurance included in the gross estate when those proceeds were paid to decedent's former wife pursuant to the...

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