Donaldson v. Commissioner
United States Tax Court
Estate Tax -- Gross Estate -- Sec. 811(a), I.R.C. 1939. -- Held, replacement value of insurance policies on life of another where decedent had valuable rights in such policies properly included in gross estate.
1Opinion of the Court
OPINION.
Tietjens, Judge:
The Commissioner determined a deficiency in estate tax of $19,046.68.
The question for decision is whether the Commissioner properly included the replacement value of certain policies of life insurance in decedent’s gross estate.
All of the facts are stipulated, are so found, and the stipulation of facts together with the pertinent exhibits are included herein by this reference.
Ethel M. Donaldson died testate on May 16, 1953, at the age of 70 years. On June 30,1953, her last will and testament was admitted to probate by the Franklin County, Ohio, Probate Court and her…
2Cases cited5 opinions
- Estate of Richard C. Du Pont, Deceased, Wilmington Trust Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Oetting v. SparksOhio Supreme Court · 1923
- Moore v. CommissionerUnited States Board of Tax Appeals · 1935
- Du Pont v. CommissionerUnited States Tax Court · 1952
- First Trust Co. v. North-Western Mutual Life InsuranceSupreme Court of Minnesota · 1939
3Cited by6 opinions
- Estate of Ellen M. Wien, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Old Kent Bank and Trust Company v. United StatesDistrict Court, W.D. Michigan · 1968
- Thornley v. CommissionerUnited States Tax Court · 1963
- Donaldson v. CommissionerUnited States Tax Court · 1959
- Estate of Chown v. CommissionerUnited States Tax Court · 1968
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