OPINION Income Tax Oases: Dochet Nos. 95357, 13lfB-6i The basic issues in the income tax cases are whether Daisy acquired the life interest in the portion of the trust attributable to Andrew’s share of the community property (41.307 percent) in a transaction which constituted a purchase, and, if so, whether she is entitled to amortization deductions in the years in issue for the cos…
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