FINDINGS OF FACT AND CONCLUSIONS OF LAW
WISE, Chief Judge.
Plaintiffs seek a refund of estate taxes and interest paid by them as co-executors of their father's estate. In dispute is one item, disallowed as a deduction from the gross estate by the Internal Revenue Service, consisting of a loan from the decedent's wife to the decedent. Plaintiffs assert that the deduction was valid, under 26 U.S.C. § 2053(c)(1)(A), as a debt "bona fide and for an adequate...
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.