Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in gift tax in the amount of $292,561.67 for the year 1939.
The parties having stipulated as to a question of valuation, one issue remains: whether respondent erred in asserting a deficiency in gift tax against petitioner with respect to petitioner's termination in 1939 of his power to revoke, alter, or amend a trust created by his father in 1931 for the benefit of the latter's grandchildren...
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.