Estate of Johnson v. Commissioner
United States Tax Court
Decedent, an employee of a State university, died in possession of two annuity contracts. Held, under sec. 2039(c)(3), I.R.C. 1954, petitioner may exclude from the gross estate that portion of the annunity proceeds attributable to contributions made by decedent's employer.
1Opinion of the Court
Estate of Leslie E. Johnson, Deceased, Ruth N. Johnson, Executor, Petitioner v. Commissioner of Internal Revenue, Respondent
Estate of Johnson v. Commissioner
Docket No. 6306-69
United States Tax Court
56 T.C. 944; 1971 U.S. Tax Ct. LEXIS 83;
August 9, 1971, Filed
Decision will be entered under Rule 50.
Decedent, an employee of a State university, died in possession of two annuity contracts. Held, under sec. 2039(c)(3), I.R.C. 1954, petitioner may exclude from the gross estate that portion of the annunity proceeds attributable to contributions made by decedent's employer.
Rex B. Gilchrist and D. D.…
2Cases cited2 opinions
- Estate of Johnson v. CommissionerUnited States Tax Court · 1971
- Slayton v. CommissionerUnited States Board of Tax Appeals · 1926