Summary
The Tenth Circuit Court of Appeals decided an issue of first impression. It ruled that claims against an estate, being deductible under IRC Sec. 2053 (a)(3), should be valued as of the date of death. Thus, it reversed the Tax Court and refused to permit t ...
Estate of Evelyn M. McMorris v. CIR
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See Also
Post-Death Events May Not Affect Estate Valuation
The 10th Circuit Court of Appeals decided an issue of first impression.