This proceeding involves Federal estate tax liability in the amount of $189,687.92. The only issue submitted is whether the corpora of three trusts created by the decedent are includible in his gross estate. A stipulation of facts was filed and certain oral testimony presented. The stipulated facts are incorporated as our findings of fact. Other facts are found from the evidence.
FINDINGS OF FACT.
The decedent, Walter E. Frew, a resident of the County and...
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.