ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $22,536.83. The primary issue is whether the transfer made by the decedent to her two children of a reversionary interest in a trust created by the decedent was made by decedent in contemplation of death with the result that the value of such reversionary interest is to be included in her gross estate under the provisions of section 2035 of the Internal Revenue Code of 1954...
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.
