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ESTATE OF LEDER v. COMMISSIONER

Docket No. 31194-85.

89 T.C. 235 (1987)

ESTATE OF JOSEPH LEDER, DECEASED, JEANNE LEDER, EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 5, 1987.

Attorney(s) appearing for the Case

Randall D. Mock and Steven P. Cole, for the petitioner.

Thomas J. Miller, for the respondent.

OPINION

WELLS, Judge:*

Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $253,547.77. After concessions, the sole issue for decision is whether proceeds from a life insurance policy, purchased by the insured's spouse within 3 years of the insured's death, are includable in the insured's gross estate where the policy premiums were paid by preauthorized withdrawals from the account of...

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