The respondent determined a deficiency in estate tax in the amount of $24,834.80. The main question is whether a transfer of property to a trust for the benefit of an incompetent son of the decedent was made in contemplation of death, within the meaning of section 811 (c) of the Internal Revenue Code, so as to render the property includible in the decedent's estate, as the respondent has determined.
This proceeding has been considered by the Court heretofore. The...
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.
