KERN, Judge:
Respondent determined a deficiency of $8,763.08 in the estate tax of petitioner. That part of the deficiency is here at issue which results from respondent's including in the gross estate the amount of $60,477.93, representing the value of the rights of decedent's widow to receive as a joint annuitant amounts payable under a group annuity contract issued by Aetna Life Insurance Company...
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.