Summary
Issue on remand is whether the value of property transferred is includable in his gross estate pursuant to section 2036(a).
Estate of Strangi v. Commissioner (III)
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See Also
Tax Court Rules on Remand That IRC Section 2036 Applies
The original Tax Court ruling in this case was Estate of Strangi v. Commissioner, 115 T.C. No. 35 (U.S. Tax Ct. Nov. 30, 2000).