Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in estate tax against petitioner in the amount of $5,162.81. Of the total deficiency determined by respondent, petitioner has placed in controversy in this Court only the amount of $1,839.61 which results from respondent's determination that a $6,000 marital deduction was not allowable.
The only issue for decision is whether the sum of $6,000 paid to decedent...
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.
