Summary
The Tax Court considered whether partnership units in which the decedent held the right to receive income for life should be aggregated with partnership units decedent placed in trust for estate tax purposes.
See Also
Estate of Ethel S. Nowell v. CIR
The Tax Court concluded that that estate should not aggregate the limited partnership units in which the decedent had a right to receive income for life (includable in the gross estate under IRC sec. 2038) with partnership units the decedent placed in tru ...