Calif. Executor Seeks $3.8M Estate Tax Refund

By James Nani (November 27, 2017, 1:14 PM EST) -- The executor of a California taxpayer's estate has asked a federal judge to grant summary judgment awarding her a $3.8 million estate tax refund in her action against the U.S., arguing the way an Internal Revenue Service regulation interprets the Internal Revenue Code provisions governing the value of a grantor retained annuity trust is "overly broad and invalid."


Judith Badgley, a co-executor of the estate of her mother, Patricia Yoder, asked the Northern District of California court on Nov. 20 to refund $3.8 million in estate tax, plus interest, arguing Yoder did not hold a "right to income" or "possession...

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