HOYT, Judge:
Respondent has determined a $11,538.32 deficiency in decedent's estate tax. The question for decision is whether two gifts totaling $84,803.60 were made by decedent in contemplation of death, within the meaning of section 2035, I.R.C. 1954. The parties have not conceded or settled any portion of the determined deficiency.
FINDINGS OF FACT
Some of the facts have been stipulated, are found accordingly, and are incorporated herein...
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.
