The petitioners were bequeathed certain specific legacies that they concede are subject to the so-called Federal "generation-skipping transfer tax" (Internal Revenue Code [26 USC] § 2603 [b]) (hereinafter the GST tax). The issue on appeal is whether the GST tax is to be paid out of the residuary estate, as...
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.