Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in estate tax of petitioner in the amount of $2,667.14. Some of the issues raised by the pleading have been disposed of by agreement of the parties leaving for our decision whether the decedent's transfer of eleven life insurance policies to an irrevocable inter vivos trust within three years of the date of his death was made in contemplation of death and whether the...
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.