Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined in estate tax against petitioner in the amount of $12,106.25, subject to reduction by the credit for New York State death taxes.
The only issue remaining after settlement on stipulation of all other issues raised by the pleadings is whether respondent has erred in including as taxable gross estate the entire amount of a bank account deposited in the names of petitioner...
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.