Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $10,520.56 in estate tax. The only issue for decision is whether a gift of $30,000, made by the decedent to his housekeeper about 3 months before he died, was made in contemplation of death.
Findings of Fact
The estate tax return was filed with the collector of internal revenue for the fifth district of New Jersey.
The decedent was born on February 2, 1858...
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.
