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Tax Court holds residence isn't includible in decedent's estate under Internal Revenue Code Section 2036 — In Estate of Riese, T.C. Memo 2011-60 (March 15, 2011), Sylvia Riese of Kings Point, N.Y., inherited her husband's fortune, which he had accumulated over the years as co-founder of the popular Riese restaurant chain. In 2000, Sylvia discussed transferring her New York residence to a qualified personal residence trust (QPRT), with one of her daughters, her son-in
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