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ESTATE OF CHAPMAN v. COMMISSIONER

Docket No. 2127-87.

56 T.C.M. 1451 (1989)

T.C. Memo. 1989-105

Estate of Mildred Eaton Chapman, Deceased, Linda K. Gordon, Personal Representative v. Commissioner.

United States Tax Court.

Filed March 15, 1989.

Attorney(s) appearing for the Case

A. Jerry Busby, 2525 E. Arizona Biltmore Circle, Phoenix, Ariz., for the petitioner. Patricia Beary, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $394,144 in the Federal estate tax of the Estate of Mildred Eaton Chapman, who died in 1982. The sole issue remaining1 for decision is whether certain life insurance proceeds on the decedent's life are includable in her gross estate either under section 20422 or under section 2035.

Findings of Fact...

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