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ESTATE OF SCHULMAN v. COMMISSIONER

Docket No. 9185-76.

37 T.C.M. 1655 (1978)

T.C. Memo. 1978-399

Estate of N. Jerome Schulman, deceased, Doris G. Lee, formerly known as Doris G. Schulman, Executrix v. Commissioner.

United States Tax Court.

Filed October 4, 1978.

Attorney(s) appearing for the Case

George Damashek and Irving E. Field, 199 Main St., White Plains, N.Y., for the petitioner. Arthur H. Boelter, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in the Federal estate tax of the Estate of N. Jerome Schulman in the amount of $19,941. Concessions were made by petitioner. The sole issue remaining for our decision is whether the transfer by the deceased, N. Jerome Schulman, of an accidental death and dismemberment insurance policy to his wife was made in contemplation of death, thus requiring the insurance proceeds...

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