The petitioner here seeks redetermination of an estate tax deficiency in the amount of $545,610.98, and claims overpayment of such tax in an unstated amount. Several issues raised in the original petition filed have been disposed of by stipulation of the parties. The issues thus settled will be reflected in a Rule 50 recomputation. There remain in controversy two questions for our consideration and decision. Such questions are:
1. Whether a life insurance policy owned...
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.