OPINION
KÖRNER, Judge:
In his notice of deficiency, respondent determined that the Estate of Thomas G. Slater (decedent) was liable for an estate tax deficiency of $149,163. After concessions by both parties, we must decide whether gifts of stock in a corporation owning a family farm, given by decedent to his sons within 3 years of his death, should be included in and taxed as part of decedent's gross estate or ...
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.