Summary
The Tax Court, agreeing with the IRS, included the value of a condominium in the gross estate under IRC sec. 2036(a). The condo was transferred to a trust, but the decedent and her husband lived in the condo rent-free until her death, and the trust agreem ...
Estate of Eleanor T.R. Trotter v. CIR
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See Also
Value of Trust’s Property Included in Grantor’s Gross Estate
The Tax Court, agreeing with the IRS, included the value of a condominium in the gross estate under IRC sec. 2036(a).