These proceedings were brought for a redetermination of a deficiency in estate tax of $176,335.33. Petitioners claim an overpayment of $2,680.05. The primary litigated issue is whether respondent erred in disallowing as a deduction under Internal Revenue Code, section 812, a claim against the estate, representing a part of a note on which decedent was designated as maker.
The case was submitted upon a stipulation of facts and evidence adduced at the hearing. Those...
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.
