Summary
The Tax Court determined that the decedent did not receive adequate and full consideration when she transferred real property to her children in exchange for a private annuity.
See Also
Estate of Suzanne W. Cullison v. CIR
The Tax Court determined that the decedent did not receive adequate and full consideration when she transferred real property to her children in exchange for a private annuity. The court determined that the taxpayer's accountant provided them with faulty ...