ESTATE TAX DEDUCTION DEVELOPING
Tax Court Rules of Practice and Procedure
RULE 156. ESTATE TAX DEDUCTION DEVELOPING AT OR AFTER TRIAL If the parties in an estate tax case are unable to agree under Rule 155, or under a remand, upon a deduction involving expenses incurred at or after the trial, then any party may move to reopen the case for further trial on that issue. (As effective October 3, 2008, 130 T.C. 484. For prior history, see 60 T.C. 1143 (1973); 93 T.C. 964 (1989).)
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