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BENHAM v. COMMISSIONER

Docket No. 16224-80.

46 T.C.M. 408 (1983)

T.C. Memo. 1983-337

Estate of William D. Benham, deceased, Eloise S. Benham and the Bank of Virginia Trust Company, co-executors v. Commissioner.

United States Tax Court.

Filed June 9, 1983.

Attorney(s) appearing for the Case

Ralph E. Mirarchi, Two Town Penn, Philadelphia, Pa., Lowell F. Raeder and Shelley R. Goldfarb Goldner, for the petitioners. Howard Philip Newman, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency of $55,935.81 in the Federal estate tax of petitioners. The sole issue for decision is whether the proceeds from two life insurance policies owned by decedent's spouse on the date of his death should be included in the estate's gross estate under the pre-1977 version of section 2035.1

Findings of Fact

Some of the facts...

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