MEMORANDUM AND OPINION
CARL O. BUE, Jr., District Judge.
I. INTRODUCTION
This is a suit for tax refund. All the facts have been stipulated by the parties, and the case has been submitted to the Court for resolution. Jurisdiction is proper in this Court pursuant to 28 U. S.C. § 1346(a). The case presents one legal question: may a taxpayer-surviving spouse who with the decedent spouse transferred all community property to a trust in exchange...
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.