Summary
The Tax Court considered the value of a malpractice claim for inclusion in the decedent’s gross estate. In doing so the court deviated from its normal position and used a post-valuation date settlement, as stipulated by the parties, as the starting point ...
Estate of Francis C. Glover v. CIR
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See Also
Value of Malpractice Claim Included in Decedent’s Gross Estate
The Tax Court considered the value of a malpractice claim for inclusion in the decedent’s gross estate.