Estate of Ethel S. Nowell v. CIR

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January 26, 1999

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estate and gift taxation
Estate of Ethel S. Nowell v. CIR
T.C. Memo. 1999-15
US
Federal Court
United States Tax Court
Cohen

Summary

The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru ...
Estate of Ethel S. Nowell v. CIR
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See Also

Aggregation of Partnership Interests Included in the Decedent’s Gross Estate Under Section 2044 and Section 2038 Improper

Legal and Court Case Update
January 26, 1999

The Tax Court considered whether partnership units in which the decedent held the right to receive income for life should be aggregated with partnership units decedent placed in trust for estate tax purposes.