Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $384,284 in petitioner's Federal estate tax. The issue for decision is whether petitioner is entitled to a deduction under section 2056 for decedent's interest in certain community property that was placed in a trust. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect as of the date of decedent's death.
Findings...
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.
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.
