Estate of Orcutt v. Commissioner

ESTATE OF JOHN LOGAN ORCUTT, DECEASED, MARSHALL LOGAN ORCUTT, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Estate of Orcutt v. Commissioner

Docket No. 641-75.

United States Tax Court

T.C. Memo 1977-178; 1977 Tax Ct. Memo LEXIS 260; 36 T.C.M. (CCH) 746; T.C.M. (RIA) 770178;

June 13, 1977, Filed

Phillip Singer, for the petitioner. Alan R. Herson, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined a deficiency in petitioner's estate tax in the amount of $7,794.04. The issues for decision 1 are as follows:

1) Whether an insurance policy…