TJOFLAT, Circuit Judge:
Upon the filing of a tax return for the estate of Harry Parker, the Internal Revenue Service (IRS) asserted a deficiency, claiming that some $276,000 in gifts had
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.