Memorandum Opinion
SMITH, Judge:
This proceeding involves an estate tax deficiency of $23,872.16. The issues are:
(1) The value of the stock of a real estate holding corporation wholly owned by decedent at the time of his death;
(2) The deducibility of claims against the estate of $63,852 representing an indebtedness to decedent's wife and of $68,834 representing an indebtedness to his daughter;
(3) The deducibility of two testamentary...
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.