Petitioner contests a deficiency in estate tax in the amount of $1,267.86. Some of the adjustments made by the respondent are conceded to be proper. The sole question is: What portion, if any, of the aggregate amount on deposit in four California banks in accounts carried jointly in the name of decedent and his wife, is includible in his gross estate, the wife, three days before his death, having withdrawn all of the funds?
FINDINGS OF FACT.
Decedent, a...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
