$30 Million Estate Tax Case Going To Be ‘Hard,’ Judge Says

A judge said he remains unsure how to rule following a four-day trial in which the IRS accused a taxpayer of using life insurance policies to avoid estate taxes.

“I look forward to your briefs because for me this is going to be a hard case,” said U.S. Tax Court Senior Judge Joseph Goeke on Oct. 11, at the end of the trial.

The issues remaining 5.5 ...