Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $45,278.03 in the estate tax of the estate of Truman S. Belyea. The entire deficiency is in dispute.
The sole question for our decision is: Are the values of stock in two closely held corporations transferred by the decedent to his son and daughter-in-law, together with credit balances on the books of one of these corporations transferred by the decedent to his son, includible...
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.