The respondent determined a deficiency of $112,372 in the estate tax liability of the estate of Selina J. Gray, deceased. The petitioners claim an overpayment of estate tax.
The primary issue is:
Did Selina J. Gray, by electing to accept the provisions in her favor under the will of her deceased husband, make an effective contribution and transfer of her community share in her husband's estate, within the meaning of section 811 (c) of the Internal Revenue...
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.
