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ESTATE OF HASS v. COMMISSIONER

Docket No. 11967-82.

51 T.C.M. 453 (1986)

T.C. Memo. 1986-63

Estate of Robert W. Hass, Nellie S. Hass, Executrix v. Commissioner.

United States Tax Court.

Filed February 11, 1986.

Attorney(s) appearing for the Case

William J. Crowell, Jr., 402 N. Carson St., Carson City, Nev., for the petitioner. A. Chris Zimmermann, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:*

The Commissioner determined a deficiency of $31,664.31 in Federal estate tax. After concessions by the parties, the remaining issue before this Court is whether the purchase by decedent's wife of a policy insuring her husband's life that was paid for out of community property funds constitutes a transfer by decedent within the meaning of section...

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