Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in the Federal estate tax of the Estate of N. Jerome Schulman in the amount of $19,941. Concessions were made by petitioner. The sole issue remaining for our decision is whether the transfer by the deceased, N. Jerome Schulman, of an accidental death and dismemberment insurance policy to his wife was made in contemplation of death, thus requiring the insurance proceeds...
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.
