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ESTATE OF SPRAGUE v. COMMISSIONER

Docket No. 16847-79.

44 T.C.M. 1 (1982)

T.C. Memo. 1982-301

Estate of Lavern D. Sprague, Deceased; Helen J. Sprague Personal Representative v. Commissioner.

United States Tax Court.

Filed June 1, 1982.

Attorney(s) appearing for the Case

J. Michael Traher, 1141 El Dorado Pl., Tucson, Ariz., for the petitioner. David W. Otto, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $6,999 in petitioner's Federal estate tax. The sole issue for decision is whether the decedent's assignment of a group term life insurance policy on his life to his wife approximately 32 months prior to his death was made in contemplation of death within the meaning of section 2035.1

Findings of Fact

Some of the facts...

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