Respondent has determined a deficiency in an estate tax in the amount of $99,047.60. Petitioner now concedes that the respondent has properly included in the value of the gross estate annuity and "insurance" policies having a value of $161,000.
The issue to be decided relates to other annuity policies and to the interest of a survivor annuitant in the policies, the value of which has been determined by the respondent to have been, at the date of death, $200,672, which...
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.
