Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $15,329.69 in the estate tax of the Estate of Nolan N. Foster. The sole issue remaining for decision is whether the Commissioner erred in determining that the deduction claimed on the estate tax return for the decedent's community one-half of the net excess of liabilities accrued over progress payments received with respect to a certain construction project...
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.