SCOTT, Judge:
Respondent determined deficiencies in petitioner's gift taxes for the years 1960, 1961, 1962, 1963, and 1964 in the amounts of $329,608.67, $246,799.84, $240,107.54, $210,318.07, and $125,157.69, respectively.
The issue for decision is whether the provision in certain trusts to which petitioner made gifts of life estates to named individuals with the remainder interest to go to a charity that dividends paid in stock of the declaring corporation...
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.