Memorandum Opinion
OPPER, Judge:
A deficiency in estate tax in the amount of $532,182.34 is the subject of the present controversy, but only part is in issue. That part of the deficiency arises by reason of the respondent's inclusion in the gross estate of petitioner's decedent of the entire corpus of a trust created by the decedent during his life.
All of the facts have been stipulated and are hereby found accordingly. The Federal estate tax return...
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.
