Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent determined a deficiency of $20,907 in the Federal estate tax liability of the estate of decedent, Manuel Stanton. The sole issue for decision is the date-of-death value of residential property.
Findings of Fact
Some of the facts have been stipulated and are so found. Decedent died on December 23, 1983, a resident of Los Angeles, California.
Included in decedent's estate...
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.