Summary
The Tax Court considered a motion for summary judgment regarding whether undivided interests the estate owned and included in the gross estate under IRC sec. 2036 should be aggregated with interests included in the same estate under IRC sec. 2044.
See Also
Estate of Ambrosina Blanche Lopes v. CIR
The Tax Court concluded that fractional interests in real property includable the gross estate under IRC sec. 2036 and the decedent's right to receive income from the same properties from a trust includible in her estate under IRC sec. 2044 should not be ...