Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency of $15,724.44 in the Federal estate tax of decedent Maude V. Glass (Maude), who died on January 1, 1976. The issues are:
(1) whether an affidavit purportedly signed by Roy G. Glass (Roy), decedent's surviving spouse, is admissible into the evidence to be considered in resolving this case, pursuant to Federal Rules of Evidence 804 (b)(5); and
(2...
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.