Value of Trust’s Property Included in Grantor’s Gross Estate

Business Valuation Update BVLaw
Legal and Court Case Update
September 21, 2001

Access the Full Article

This article is available with a subscription to any of these products:
Already a subscriber?  Login
This article is also available for purchase. (327 words)   Add to Cart >>
Need help? Contact us:
1-503-479-8200 ext 2 or sales@bvresources.com
2833 Medicinal Chemicals and Botanical Products
estate and gift taxation
Estate of Eleanor T.R. Trotter v. CIR
T.C. Memo. 2001-250
US
Federal Court
United States Tax Court
Nims

Summary

The Tax Court, agreeing with the IRS, included the value of a condominium in the gross estate under IRC sec. 2036(a).

See Also

Estate of Eleanor T.R. Trotter v. CIR

Full Text of Court Cases
September 21, 2001

The Tax Court, agreeing with the IRS, included the value of a condominium in the gross estate under IRC sec. 2036(a). The condo was transferred to a trust, but the decedent and her husband lived in the condo rent-free until her death, and the trust agreem ...