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ESTATE OF HENDERSON v. COMMISSIONER

Docket No. 14245-84.

56 T.C.M. 1332 (1989)

T.C. Memo. 1989-79

Estate of Edith V. Henderson, Deceased, Kathleen Fenske, and Diane McMahon, Co-Administratrices v. Commissioner.

United States Tax Court.

Filed February 27, 1989.

Attorney(s) appearing for the Case

Marshall W. Taylor, for the petitioner. Patrick E. McGinnis, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined an estate tax deficiency of $303,300 and an addition to tax for failure to timely file an estate tax return, pursuant to section 6651(a)(1),1 in the amount of $60,660. This case involves a life insurance policy allegedly purchased by decedent on her life. The issues to be decided are: (i) to what extent is decedent's contested life insurance policy...

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