Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner challenges respondent's determination of a deficiency in estate tax of $30,201.79. The question presented is whether all or any part of the corpora of certain trusts are properly includible in the gross estate of petitioner's decedent.
Findings of Fact
The parties have stipulated certain of the facts which we hereby find accordingly. The facts hereinafter...
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.
