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ESTATE OF ORCUTT v. COMMISSIONER

Docket No. 641-75.

36 T.C.M. 746 (1977)

T.C. Memo. 1977-178

Estate of John Logan Orcutt, deceased, Marshall Logan Orcutt, Executor v. Commissioner.

United States Tax Court.

Filed June 13, 1977.

Attorney(s) appearing for the Case

Phillip Singer, 425 Beverly Dr., Beverly Hills, Calif., for the petitioner. Alan R. Herson, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioner's estate tax in the amount of $7,794.04. The issues for decision1 are as follows:

(1) Whether an insurance policy on the life of decedent, held by decedent's wife (who was also the beneficiary), represented community property of decedent and his wife, with the result that one-half of the proceeds therefrom should have...

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