ESTATE OF CROSLEY, JR. v. COMMR. OF INTERNAL REVENUE, 47 T.C. 310 (1966) ESTATE OF POWEL CROSLEY, JR., DECEASED, MARTHA PAGE CROSLEY KESS,EXECUTRIX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT Docket No. 1341-64.United States Tax Court. Filed December 16, 1966. Decedent was insured under 25 different life insurance policies. In 1934 he executed an instrument […]