STERRETT, Judge:
Respondent determined a deficiency in the estate tax of the Estate of John Edgar McAllister in the amount of $32,549.96. Due to a concession by the petitioners the sole issue remaining for decision is whether petitioners are entitled to a charitable deduction by reason of the bequest of a portion of decedent's residuary estate to a certain Canadian foundation.
FINDING OF FACT
Some of the facts have been stipulated. The stipulation...
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.