- Ag Docket
(estate not entitled to I.R.C. Sec. 2053 deduction for interest on loan taken out to pay federal and estate taxes; estate failed to prove necessity of loan and had enough liquid assets to pay the taxes).
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.