1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 994 (1982)
 

ESTATE OF CRANE v. COMMISSIONER

Docket No. 3716-80.

43 T.C.M. 994 (1982)

T.C. Memo. 1982-174

Estate of Harry D. Crane, Deceased, Hattie Scherback, Independent Executrix v. Commissioner.

United States Tax Court.

Filed April 6, 1982.

Attorney(s) appearing for the Case

Sam J. Dealey and Jack W. Hawkins, 1000 LTV Building, Dallas, Tex., for the petitioner. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $59,834.15 in petitioner's Federal estate tax. After concession by both parties, the sole issue for decision is whether, under section 2042(2),1 one-half of the proceeds of a life insurance policy on the decedent's life is includable in the decedent's gross estate.

Findings of Fact

When she filed her...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases