Tax Court Memorandum Opinion by Judge Mary Ann Cohen: Estate of Oscar Goldberg, Deceased et al. v. Commissioner

The United States Tax Court has issued Estate of Oscar Goldberg, Deceased et al. v. Commissioner, a Memorandum Opinion by Judge Mary Ann Cohen.  The Tax Court held that (1) a decedent and his wife owned property as tenants by the entirety, (2) the decedent's estate may not deduct attorney's fees, and (3) in 1997, the decedent made taxable gifts.  The court explained that the estate failed to provide contrary evidence in regards to the attorney's fees and gifts.