ATKINS, Judge:
The respondent determined a deficiency in estate tax in the amount of $127,176.42. The petitioners having conceded certain issues and having apparently abandoned others, the issues remaining are: (1) The value of the common stock of Bowser, Inc., owned by the decedent; (2) whether the respondent erred in disallowing a deduction of $630 claimed in the estate tax return for commissions paid for subleasing the decedent's apartment; and (3) 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.