Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The petitioner is the Estate of Jessie E. Bond, deceased. The respondent determined a deficiency in estate tax in the amount of $6,953.40. Two issues are presented for decision: (1) Whether certain cash gifts made by decedent to her children within three years prior to her death were made in contemplation of death within the meaning of section 2035 of the Internal Revenue Code of 1954; and (2) whether...
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.