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Home / Opinion Digests / Taxation – Tax Refund – Estate Taxes (access required)

Taxation – Tax Refund – Estate Taxes (access required)

A district court denies a claim for an estate tax refund based on an estate's contention that it erroneously overvalued the "gross estate" on its tax return by including millions of dollars in assets decedent improperly transferred to himself from a trust fund established by his wife prior to her death. Plaintiff estate brings this tax ...

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