Memorandum Opinion
COHEN, Judge:
Respondent determined a deficiency of $156,284 in the Federal estate tax of Muriel F. Richins, deceased. After concessions, the sole issue for decision is whether proceeds of an insurance policy on the life of decedent are includable in decedent's gross estate for purposes of section 2035. All section references are to the internal Revenue Code, as amended and in effect at the date of death.
Bruce Richins, co-executor...
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