OPINION
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax in the amount of $3,058.67. The issue for decision is whether a portion of two "supplementary" annuities acquired by decedent as beneficiary upon the death of her husband may be excluded from decedent's gross estate under section 2039(c), I.R.C. 1954.
All of the facts have been stipulated and are found accordingly.
...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.
