Summary
The Tax Court determined that money by the decedent received, labeled as loans, was, in fact, dividends from her personal holding company.
See Also
Estate of Jewell E. Gray v. CIR
The Tax Court determined that money received by the decedent, labeled as loans, was, in fact, dividends from her personal holding company. In reaching this decision the court listed a twelve-question analysis. The court also determined that the business ...