OPINION
FAY, Judge:
Respondent determined a deficiency of $10,025.84 in the Federal estate tax of the Estate of Jennie Vanderpoel. The only issue remaining for decision is whether certain shares of stock conveyed by decedent in two separate transfers to herself as custodian for two grandsons under the Illinois Uniform Gifts to Minors Act are includable in her gross estate.
All of the facts have been stipulated. The stipulation of facts and...
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.