ARUNDELL, Judge:
Respondent determined a deficiency in estate tax of $30,972.55, and a like amount, plus interest as provided by law, as a transferee liability against each of the three transferees.
Several errors were assigned but evidence has been offered only as to the following error:
The Commissioner has erred in including in the taxable estate the sum of $152,894.10, or any part thereof, representing the fair market value as of the date...
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.