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ESTATE OF SMEAD v. COMMISSIONER

Docket No. 2510-79.

78 T.C. 43 (1982)

ESTATE OF JAMES SMEAD, DECEASED, JOHN P. O'HARA, JR., EXECUTOR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 13, 1982.

Attorney(s) appearing for the Case

John P. O'Hara, Jr., pro se.

Richard A. Witkowski, for the respondent.

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $19,242.60 and an addition to tax under the provisions of section 6651(a)1 in the amount of $917.98.

After concessions, the sole issue for decision is whether proceeds of an insurance policy on decedent's life are includable in his gross estate under section 2042(2).

FINDINGS OF FACT

This case was submitted...

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