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ESTATE OF DRAPER v. COMMISSIONER

Docket Nos. 6161-73, 6162-73.

64 T.C. 23 (1975)

ESTATE OF HARRY E. DRAPER, DECEASED, A. FREDERICK RICHARD AND JOHN T. PRATT III, EXECUTORS, AND ESTATE OF ELIZABETH C. DRAPER, DECEASED, CHARLES W. DOWNER AND A. FREDERICK RICHARD, ADMINISTRATORS WITH WILL ANNEXED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 9, 1975.

Attorney(s) appearing for the Case

Evan Y. Semerjian, for the petitioners.

Barry J. Laterman, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal estate tax as follows:

              Petitioner                                Amount

      Estate of Harry E. Draper, et al. -----------   $37,205.39
      Estate of Elizabeth C. Draper, et al. -------    58,272.92

The parties have settled all issues except whether the proceeds, a total of $78,345.68, of two insurance policies...

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