Summary
The U.S. District Court, on remand from the court of appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities. The IRS sought to recover ad ...
Estate of Elizabeth Paramore O'Neal (O'Neal II) v. U.S.A.
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See Also
Transferee Tax Liability Claims Valued as of Date of Death
The U.S. District Court, on remand from the Court of Appeals, considered the date-of-death value of claims made against the decedent’s estate as a result of transferee gift tax and generation-skipping transfer tax liabilities.