This proceeding involves an estate tax deficiency in the amount of $27,960.83. Petitioners claim an overpayment of $7,327. The contested issue is whether certain property, i. e., securities standing in the name of decedent's wife at his death, and the personal residence of decedent and his wife, the deed to which was taken in the wife's name, was community property includible in decedent's gross estate for estate tax purposes, or was the separate property of the wife. By...
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.
