Adams v. Commissioner

Full Text of Court Cases
March 28, 2002
6411 Insurance Agents, Brokers, and Service
524210 Insurance Agencies and Brokerages
estate and gift taxation

Adams v. Commissioner
T.C. Memo 2002-80, 2002 Tax Ct. Memo LEXIS 84
Federal Court
United States Tax Court
James E. Gray (for defense)<br>Steven Webster (for defense)


Business Valuation and Taxes: Procedure, Law and Perspective ...
Adams v. Commissioner
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See Also

Court Rejects Adjusting Cap Rate Earnings to Apply to S Corporation

The issue in this estate tax matter is the fair market value of decedent William G. Adams Jr.'s 178 shares of voting common stock (a 61.59% interest) of Waddell Sluder Adams & Co., Inc. (WSA), an insurance agency that operated as an S corporation.