Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency in the petitioner's estate tax in the amount of $21,725.32. This proceeding was submitted under Rule 30 of the Court's Rules of Practice. The issues before the Court for decision are as follows:
(1) Whether the present value of the surviving spouse's right to receive $400 monthly for life pursuant to the terms of a prenuptial agreement is deductible by petitioner...
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.
