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ESTATE OF DIMEN v. COMMISSIONER

Docket No. 1985-76.

72 T.C. 198 (1979)

ESTATE OF ALFRED DIMEN, PHILIP WOLITZER, EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 24, 1979.

Attorney(s) appearing for the Case

Seymour Goldberg, for the petitioner.

Paul E. Vignone, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in the amount of $19,914.43 in the estate tax of the Estate of Alfred Dimen. This deficiency was based on the omission from the gross estate of decedent Alfred Dimen of life insurance proceeds in the amount of $66,867.56, under section 2042(2).1

Other issues having been settled, we are asked to decide only one question:

Whether Bay Shore, decedent's solely owned corporation...

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