Estate of Letts v. Commissioner of Internal Revenue

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Full Text of Court Cases
November 24, 1997

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estate and gift taxation
estate tax
Estate of Letts v. Commissioner of Internal Revenue
109 T.C. 290,1997 U.S. Tax Ct. LEXIS 68
US
Federal Court
United States Tax Court
Colvin

Summary

At issue is whether or not the decedent's estate includes the value of property that decedent's husband left to her.