WELLS, Judge:
Respondent determined a deficiency in petitioner's Federal estate tax liability of $790,918.29. After concessions, the issue for our decision is whether petitioner is entitled to deduct the value of a testamentary bequest to charitable beneficiaries under section 2055(a).
FINDINGS OF FACT
Some of the facts have been stipulated for trial pursuant to Rule 91. The stipulations are adopted by this reference...
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.