Estate of Infante v. Commissioner
United States Tax Court
Held: Insurance proceeds from life insurance policies not includable in decedent's gross estate because he lacked "incidents of ownership" in said policy within the meaning of sec. 2042, I.R.C. 1954.
1Opinion of the Court
Estate of Howard F. Infante, Deceased, Marilyn B. Infante, Executor v. Commissioner.
Estate of Infante v. Commissioner
Docket No. 4761-68.
United States Tax Court
T.C. Memo 1970-206; 1970 Tax Ct. Memo LEXIS 151; 29 T.C.M. (CCH) 903; T.C.M. (RIA) 70206;
July 22, 1970, Filed
Held: Insurance proceeds from life insurance policies not includable in decedent's gross estate because he lacked "incidents of ownership" in said policy within the meaning of sec. 2042, I.R.C. 1954.
Paul A. Teschner, 69 W. Washington St., Chicago, Ill., for the petitioner. Seymour I. Sherman, for the respondent.
QUEALY
Memorandum…
2Cases cited12 opinions
- Commissioner v. Estate of NoelSupreme Court of the United States · 1965
- Commissioner of Internal Revenue v. TreganowanCourt of Appeals for the Second Circuit · 1950
- United States v. Rhode Island Hospital Trust CompanyCourt of Appeals for the First Circuit · 1966
- Selznick v. CommissionerUnited States Tax Court · 1950
- Fuchs v. CommissionerUnited States Tax Court · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Skifter v. CommissionerUnited States Tax Court · 1971
- Estate of Skifter v. CommissionerUnited States Tax Court · 1971