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ESTATE OF MEYER v. COMMISSIONER

Docket No. 513-74.

66 T.C. 41 (1976)

ESTATE OF W. VINCENT MEYER, DECEASED, EVERETT TRUST & SAVINGS BANK, TRUSTEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 7, 1976.

Attorney(s) appearing for the Case

Birney N. Dempcy, for the petitioner.

Robert J. Chicoine, for the respondent.

HALL, Judge:

Respondent determined a deficiency in petitioner's estate tax of $5,909. The sole issue is whether a certain life insurance policy on the life of decedent W. Vincent Meyer was the separate property of decedent's wife or the community property of decedent and his wife. If the policy was community property, one-half the value of the proceeds should have been included in decedent's gross estate.

FINDINGS OF FACT

W. Vincent Meyer...

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