In the latest Administrative Decision, the parties agreed there were three (3) issues for hearing:
1. Whether the assets located in Rhode Island on Schedule A.4 and Schedule F of the taxpayer's Rhode Island estate tax return should be valued at 100% of appraised values or valued at 50% appraised values?
2. Whether all miscellaneous expenses under Schedule J, Section B.4 of the taxpayer's Rhode Island estate tax return should at 100% instead of 50%?
3. How much of a marital deduction is the Taxpayer entitled to?
Details are contained in Administrative Decision 2025-10.
