Epstein Secrets

eto. (2) The term "IRC section" means a section of the internal Revenue Code of 1986, as amended, or the corresponding provision of any successor Internal Revenue law, as in effect as of the date of my death. (3) A reference to any tax also includes any interest or penalties thereon. A reference to a person'

f Kellerhals Ferguson Kroblin PLLC, which has offices on St. Thomas, Virgin Islands, to accept service of all papers for purposes of the probate of Decedent's estate. 10) The Decedent's Last Will and Testament provides that "No bond or other security shall be required of any Executor in any jurisdiction.

eto. (2) The term "IRC section" means a section of the internal Revenue Code of 1986, as amended, or the corresponding provision of any successor Internal Revenue law, as in effect as of the date of my death. (3) A reference to any tax also includes any interest or penalties thereon. A reference to a person'

f Kellerhals Ferguson Kroblin PLLC, which has offices on St. Thomas, Virgin Islands, to accept service of all papers for purposes of the probate of Decedent's estate. 10) The Decedent's Last Will and Testament provides that "No bond or other security shall be required of any Executor in any jurisdiction.

Court") to review and eventually eliminate the federal estate tax deficiency assessed against the Estate by Respondent-Appellee. the Commissioner of Internal Revenue ('the Commissioner"). That deficiency resulted solely from the Commissiona's disallowance of the "fractionalownership discount" applied by the Esta

ny supporting evidence. We therefore affirm in part reverse in part, and render judgment in favor of Petitioners. holding that the taxable values of Decedent's fractional interests in the works of an are the net amounts reflected for each on Exhibit 8 of the Tax Court's opinion. This. in turn. produces an a