PER CURIAM.
The issue on this petition for review is whether interests in property received by a widow pursuant to an agreement with the trustees of a decedent's estate were of such a character as to entitle the estate to take a marital deduction under section 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e). The Tax Court held that the property interests were received by the widow under the will, and that they were terminable interests for 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.