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ESTATE OF BURRIS v. COMMISSIONER

Docket No. 12899-99.

82 T.C.M. 400 (2001)

T.C. Memo. 2001-210

Estate of William Blake Burris, Deceased, William B. Burris III, Executor v. Commissioner.

United States Tax Court.

Filed August 8, 2001.

Attorney(s) appearing for the Case

Raymond P. Ladouceur, for the petitioner. Susan Smith Canavello, for the respondent.

MEMORANDUM OPINION

NIMS, Judge:

Respondent determined a Federal estate tax deficiency in the amount of $82,997 for the estate of William Blake Burris (the estate). After concessions, the issue for decision is the appropriate treatment for estate tax purposes of three insurance policies on the life of William Blake Burris (decedent).

Unless otherwise indicated, all section references are to sections of the Internal Revenue Code in effect as of the...

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