The Commissioner determined a deficiency of $97,961.28 in estate tax. The issues for decision are whether the Commissioner erred in including in the gross estate (1) 150 shares of Feedwaters, Inc., stock transferred by the decedent to his daughter as a transfer within section 811 (c); (2) 100 shares of Feedwaters, Inc., stock transferred to Franklin Lang as a gift in contemplation of death; (3) mortgage certificates transferred by the decedent to Franklin Lang as a gift to...
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.