Estate of Stewart v. Comm'r

Second Circuit vacates Tax Court's determination on inclusion of transferred interest in real estate under IRC Section 2036 In Estate of Stewart v. Comm'r, No. 07-5370 (2d. Cir. Aug. 9, 2010), the majority of the U.S. Court of Appeals for the Second Circuit agreed with the Tax Court that an implied agreement existed between the decedent, Margot and her son, Brandon, which triggered inclusion of a