TAX COURT: § 2035(B) APPLIES TO GIFT TAX ON DEEMED GIFT OF QTIP REMAINDER
The Tax Court upon Monday hold which a volume of present taxation paid by a doness of deemed gifts of a residue seductiveness in QTIP skill is includable in a decedent’s sum estate underneath § 2035(b). Estate of Morgens v. Commissioner, 133 T.C. No. seventeen (Dec. 21, 2009): Creating an…
