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This page contains a single entry by Associate Editor published on October 26, 2013 11:41 AM.

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Tax Court Determines Properties' Fair Market Values Includable in Decedent's Gross Estate

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The Tax Court held that a decedent retained an interest in property transferred to an annuity trust and that the fair market value of that property and property transferred to a residence trust were includable in her gross estate. The court allowed the estate mortgage deductions, but denied a claimed charitable contribution deduction. (Estate of Helen A. Trombetta et al. v. Commissioner of Internal Revenue) (T.C. Memo. 2013-234) (No. 23892-10) (United States Tax Court) (Release Date: OCTOBER 21, 2013) (Doc 2013-24367)

See Cohen, Mary Ann, Tax Court Determines Properties' Fair Market Values Includable in Decedent's Gross Estate, 2013 TNT 204-13, taxanalysts.com, October 22, 2013.

Posted by Elizabeth I. Liu, Associate Editor, Wealth Strategies Journal.

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