Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in estate tax of $47,452.06. The sole remaining controversy is whether the deficiency was properly determined by eliminating from the marital deduction claimed on the estate tax return the value of a testamentary trust established by decedent. The parties have each conceded certain items of which account will be taken in the Rule 50 recomputation.
All of the facts were stipulated...
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.
