Respondent determined a deficiency of $11,651.31 in the estate tax of petitioner's decedent, who was a nonresident alien not engaged in business in the United States at the time of her death. Petitioner presents three questions for our decision:
(1) Were one-half of certain trust funds deposited in the name of the trustees in a New York bank to which the decedent was entitled as a remainderman excludable from her gross estate as a deposit "by or for" her within the...
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.